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    <title>Applicability of Threshold Exemption</title>
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    <description>Once aggregate turnover in a financial year exceeds the statutory threshold a person is liable to register and, having obtained registration, remains subject to GST so long as the GSTIN exists; registration is not automatically cancelled simply because turnover later falls below the threshold, refunds for tax remitted while registered are generally unavailable, and a person who crosses the threshold during a year must apply for registration within the prescribed period.</description>
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      <description>Once aggregate turnover in a financial year exceeds the statutory threshold a person is liable to register and, having obtained registration, remains subject to GST so long as the GSTIN exists; registration is not automatically cancelled simply because turnover later falls below the threshold, refunds for tax remitted while registered are generally unavailable, and a person who crosses the threshold during a year must apply for registration within the prescribed period.</description>
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