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    <title>Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 up to 2 crore from filing annual return</title>
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    <description>Exempts registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed two crore threshold from filing the annual return, under the authority of the first proviso to section 44 of the Nagaland GST Act, issued by the Commissioner on the Council&#039;s recommendation and limited in scope to that financial year.</description>
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      <description>Exempts registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed two crore threshold from filing the annual return, under the authority of the first proviso to section 44 of the Nagaland GST Act, issued by the Commissioner on the Council&#039;s recommendation and limited in scope to that financial year.</description>
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