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    <title>Date Extension for filing annual return 2020-21</title>
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    <description>Exemption from filing the annual return is granted to registered persons whose aggregate turnover in financial year 2020-21 is up to two crore rupees, under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017, and deemed to be in force from 1 August 2021, thereby removing the annual return filing obligation for that class of taxpayers for 2020-21.</description>
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