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    <title>Seeks to make filing of annual return under section 44 (1) of Karnataka Goods and Services Tax Act, 2017 for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date</title>
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    <description>Registered persons with an aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub-section (1) of Section 44 read with rule 80(1) before the due date are permitted, for financial years 2017-18 and 2018-19, to follow a special procedure allowing them the option to furnish the annual return after the due date; such returns shall be deemed to be furnished on the due date if not filed before that date.</description>
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      <title>Seeks to make filing of annual return under section 44 (1) of Karnataka Goods and Services Tax Act, 2017 for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date</title>
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      <description>Registered persons with an aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub-section (1) of Section 44 read with rule 80(1) before the due date are permitted, for financial years 2017-18 and 2018-19, to follow a special procedure allowing them the option to furnish the annual return after the due date; such returns shall be deemed to be furnished on the due date if not filed before that date.</description>
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