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    <description>Aggregate turnover, computed on an all India PAN basis, comprises the value of taxable supplies, exempt supplies (including nil and zero rated supplies), exports and inter State supplies by persons with the same PAN, but excludes central/State/UT/ integrated tax and compensation cess and inward supplies on which tax is payable by the recipient under the reverse charge mechanism; it determines registration thresholds, Composition Scheme eligibility, and ties into e invoicing, QRMP and HSN reporting obligations.</description>
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