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    <description>Insurance agent commissions fall under the reverse charge mechanism with no threshold exemption; gross commission must be declared in GSTR 3B Table 3.1 serial (b) as &quot;Total Taxable Value.&quot; Section 24(vii) requires compulsory registration for persons making taxable supplies on behalf of others, including agents and intermediaries, irrespective of turnover thresholds.</description>
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