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    <title>Exemption to registered person whose aggregate turnover in the financial year 2022-23 (J&amp;K)</title>
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    <description>Exemption from annual return filing is granted to registered persons in Jammu and Kashmir whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, by Notification S.O. No. 88 dated August 23, 2023 issued under the first proviso to the Jammu and Kashmir Goods and Services Tax Act, 2017, thereby removing the obligation to file the annual GST return for eligible registered persons for that year.</description>
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      <description>Exemption from annual return filing is granted to registered persons in Jammu and Kashmir whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, by Notification S.O. No. 88 dated August 23, 2023 issued under the first proviso to the Jammu and Kashmir Goods and Services Tax Act, 2017, thereby removing the obligation to file the annual GST return for eligible registered persons for that year.</description>
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