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    <description>GST registration is required when a person&#039;s aggregate turnover across all supplies computed on the PAN exceeds the statutory threshold. Aggregate turnover combines taxable, exempt, export and inter-State supplies (excluding specified taxes and reverse charge inward supplies). Multiple business activities of a proprietor are aggregated for this purpose, and mixed goods and services supplies do not receive separate thresholds; once the combined turnover criterion is met the person must register and fulfil GST filing and payment obligations.</description>
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