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    <title>Registered person whose aggregate turnover in financial year 2021-22 is up to two crore rupees—Exemption from filing annual return</title>
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    <description>A Commissioner notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed turnover threshold from the obligation to file the annual return, pursuant to the authority conferred by the annual return provision of the Nagaland GST framework and issued on the recommendations of the Council.</description>
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      <description>A Commissioner notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed turnover threshold from the obligation to file the annual return, pursuant to the authority conferred by the annual return provision of the Nagaland GST framework and issued on the recommendations of the Council.</description>
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