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The SOP outlines mandatory GST registration requirements for organizers and participants of events in Delhi, including exhibitions, performances, and shows. Organizers must register as Casual Taxable Persons (CTP) under the Delhi Goods and Services Tax Act (DGST Act), and owners of venues must ensure compliance. The SOP also emphasizes the need for advance tax payments, obtaining prior intimation, and securing No Objection Certificates (NOC) before organizing events. The document also lists post-event compliance obligations and details of non-compliance penalties.
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