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    <description>Once a person is registered under GST-whether voluntarily or because of a reverse charge obligation-the person must comply with GST law and account for tax on taxable outward supplies; if registration was obtained solely to discharge reverse charge and the person was otherwise exempt in the preceding year, the registration may be contestable to avoid unnecessary ongoing tax collection and compliance.</description>
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      <description>Once a person is registered under GST-whether voluntarily or because of a reverse charge obligation-the person must comply with GST law and account for tax on taxable outward supplies; if registration was obtained solely to discharge reverse charge and the person was otherwise exempt in the preceding year, the registration may be contestable to avoid unnecessary ongoing tax collection and compliance.</description>
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