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    <description>Goods and Services Tax registration requires entities meeting the prescribed turnover threshold and specified classes of persons to register and obtain a GSTIN through the official portal, submitting PAN, Aadhaar, proof of business constitution, bank details, photographs and authorised signatory proof; after OTP verification and submission an ARN is issued and officer verification leads to grant of GSTIN and login credentials, enabling Input Tax Credit, interstate supplies, access to schemes, and imposing penalties for non-compliance.</description>
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