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    <description>The notification supersedes a prior departmental notification and specifies that an eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore and fifty lakh rupees may opt to pay, in lieu of tax under the regular provisions, an amount prescribed under rule 7 of the Madhya Pradesh GST Rules, 2017; it also states the effective commencement date and preserves prior acts or omissions.</description>
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