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    <description>GST does not apply while an individual consultant&#039;s annual taxable receipts remain below the prescribed threshold of twenty lakh rupees. Once the threshold is crossed the consultant becomes liable for GST and must apply for registration within thirty days from the date liability arises. TDS deducted by the payer does not affect this separate GST registration obligation.</description>
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      <description>GST does not apply while an individual consultant&#039;s annual taxable receipts remain below the prescribed threshold of twenty lakh rupees. Once the threshold is crossed the consultant becomes liable for GST and must apply for registration within thirty days from the date liability arises. TDS deducted by the payer does not affect this separate GST registration obligation.</description>
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