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    <title>CLAUSE BY CLAUSE DETAILED ANALYSIS OF REGISTRATION UNDER GST ALONGWITH RELEVANT RULES, FORMS, EXAMPLES &amp; CASE LAWS</title>
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    <description>Registration under GST is mandatory for suppliers whose aggregate turnover exceeds prescribed thresholds (Rs. 20 lakh generally; Rs. 10 lakh in specified special category States; subject to notified increases including up to Rs. 40 lakh for suppliers exclusively of goods). Aggregate turnover is computed on an all India basis including taxable, exempt, export and inter State supplies by persons with the same PAN, excluding specified taxes and certain job worker supplies. Rules R 8 to R 26 and forms govern application, verification, issuance and related procedural mechanics, while notifications and amendments adjust thresholds and exempt categories.</description>
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