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    <description>Exempts registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed small-turnover threshold from the statutory obligation to furnish the annual GST return for that year, issued under the proviso to section 44 of the Mizoram Goods and Services Tax Act, 2017, as a state-level compliance relief.</description>
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      <description>Exempts registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed small-turnover threshold from the statutory obligation to furnish the annual GST return for that year, issued under the proviso to section 44 of the Mizoram Goods and Services Tax Act, 2017, as a state-level compliance relief.</description>
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