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    <title>Notification to make filing of annual return under section 44(1) of the OGST Act for the F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs. 2 crore and who have not filed the said return before the due date.</title>
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    <description>The notification makes filing the annual return under the Odisha GST framework optional for small taxpayers with aggregate turnover below the notified threshold who had not filed by the due date, by amending an earlier finance department notification to include the 2019-20 fiscal year among the covered years.</description>
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      <title>Notification to make filing of annual return under section 44(1) of the OGST Act for the F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs. 2 crore and who have not filed the said return before the due date.</title>
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      <description>The notification makes filing the annual return under the Odisha GST framework optional for small taxpayers with aggregate turnover below the notified threshold who had not filed by the due date, by amending an earlier finance department notification to include the 2019-20 fiscal year among the covered years.</description>
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