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No, the tax paper has to take separate registration in each state from where he makes taxable supplies. A registered charity, gift deductible entity or government college is entitled to use the money basis of accounting regardless of turnover (except where the gift deductible entity operates a fund, authority or institution which can acquire tax-deductible gifts or contributions - see note 3 ).Board has also decided to simplify the norms for KYC verification in the light of introduction of Goods & Services Tax (GST) and in view of the emphasis of government on adoption of a unified identifier.

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