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    <description>E invoicing applicability turns on the aggregate turnover of all business establishments under the same PAN, computed on an all India basis and including taxable, exempt, export and inter State supplies. In this computation exclude central tax, State tax, Union territory tax, integrated tax and cess, and exclude inward supplies on which tax is payable under reverse charge; taxpayers must aggregate supply figures from GST returns of all units under the common PAN to determine applicability.</description>
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