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    <title>GST Provisions for APMC based business</title>
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    <description>Registration is required where goods-supply turnover crosses the prescribed threshold, with a nil threshold for interstate taxable supplies and exemptions for nil-rated agricultural items. Registration must cover principal and additional places of business including warehouses; records must be maintained and retained at each place. Invoicing and documentary compliance include tax invoices, bills of supply, delivery challans, e-invoices with QR/IRN where applicable, and e-way bills with specified exceptions. Valuation rules include statutory levies and incidental expenses; reverse charge applies to certain freight. ITC eligibility and pro rata reversal for mixed supplies are set out.</description>
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