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    <title>Exemption limit</title>
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    <description>GST registration depends on the annual turnover of the relevant financial year, not on TDS reflected in Form 26AS; if receipts in each year are below the exemption threshold, registration is not required, though taxpayers should report turnover by the correct year and avoid claiming TDS in a manner that creates mismatches which may attract notices.</description>
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      <description>GST registration depends on the annual turnover of the relevant financial year, not on TDS reflected in Form 26AS; if receipts in each year are below the exemption threshold, registration is not required, though taxpayers should report turnover by the correct year and avoid claiming TDS in a manner that creates mismatches which may attract notices.</description>
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