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    <title>Under the first proviso to section 44 to exempt taxpayers having AATO upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2020-21 under the PGST Act, 2017</title>
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    <description>The Commissioner, under the first proviso to section 44 of the Punjab Goods and Services Tax Act, 2017, exempted registered persons with aggregate turnover in financial year 2020 21 up to two crore rupees from filing the annual return for that year; the notification makes the exemption effective from 1 August 2021.</description>
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