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    <description>Registered persons whose aggregate turnover in financial year 2020-21 did not exceed two crore rupees were exempted from filing the annual return under the Uttarakhand Goods and Services Tax Act, 2017. The exemption was issued under the first proviso to section 44 on the recommendation of the Council and applies to the said financial year, with effect from 1 August 2021.</description>
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