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    <title>Notify the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return</title>
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    <description>Registered persons with aggregate turnover not exceeding the prescribed threshold who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date are notified as a class eligible to follow a special procedure to furnish the annual return for financial years 2017 18 and 2018 19; such returns not furnished before the due date shall be deemed to be furnished on the due date, with effect from 9th October, 2019.</description>
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      <description>Registered persons with aggregate turnover not exceeding the prescribed threshold who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date are notified as a class eligible to follow a special procedure to furnish the annual return for financial years 2017 18 and 2018 19; such returns not furnished before the due date shall be deemed to be furnished on the due date, with effect from 9th October, 2019.</description>
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