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    <title>applicability of gstr 9 and gstr 9C</title>
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    <description>Where aggregate turnover including exempt supplies exceeds the statutory threshold, attachment of GSTR-9C to GSTR-9 is required under the CGST rule and no exemption under the cited notification applies; however, voluntary unconditional donations may be characterised as no-supply and excluded from aggregate turnover, which could remove the filing obligation, though filing both returns is a conservative option where classification is uncertain.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119407</link>
      <description>Where aggregate turnover including exempt supplies exceeds the statutory threshold, attachment of GSTR-9C to GSTR-9 is required under the CGST rule and no exemption under the cited notification applies; however, voluntary unconditional donations may be characterised as no-supply and excluded from aggregate turnover, which could remove the filing obligation, though filing both returns is a conservative option where classification is uncertain.</description>
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