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Certification Course on Practical Filing of Income Tax Returns
Yes you can apply for registration for GST on voluntary basis.
Yes once you are registered all provisions of GST Act are applicable to you. so return filling compulsory.
You can also refer this brochure for details: https://www.cbec.gov.in/htdocs-cbec/gst/regn-GST-onlineversion-07june2017.pdf
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