Agriculture, Mining and other sectors which have been outside the scope of CENVAT and Service Tax i.e. exempt have been not permitted to claim any credit for the CENVAT or the Service Tax paid on their inputs resulting in tax cascading.If there is some discrepancy in your documents for GST registration in Delhi then the officer will ask for information of other documents in the size of GST-Registration-03. 15 - Under GST there is no concept of a manufacturer, 1st stage dealer,registered dealer, service provider etc., any person who registers under GST is referred to as a tax payer.

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