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    <title>Notification under first proviso to section 44 to exempt taxpayers having AATO upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2021-2022 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, exempts registered persons with aggregate turnover in FY 2021 22 up to two crore rupees from filing the annual return for that year; the exemption was issued on the Council&#039;s recommendation and is deemed effective from 5 July 2022.</description>
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