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Registration under GST Law - General

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Full Text of the Document

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....ose of collecting tax on behalf of the government and to avail Input tax credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input tax credit of tax paid by him. As per article 279A(4) of the Constitution of India, The GST Council shall make recommendation to the union and the states on the threshold limit turnover b....