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In any tax system registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the economy. Registration of any business entity under the GST Law Implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the govemment 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.
Registration Will confer the following advantages to a taxpayerHe is legally recognized as supplier of goods or services.
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