What is the process of registration Tambola game conducting online by three partners

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Sir/Mam
Three partners conducting Tambola game house online. The all over turnover is more than 20 lac per month.
Kindly Share your openion for registration under the Partnership Act. or Charitable trust. Is they liable to pay GST and IT in both condition or not.
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hi if you have found the solution can you plz assist

 

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