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    <title>Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year.</title>
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    <description>Exemption from filing an annual return is provided for registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed turnover threshold, issued by the Commissioner under the statutory proviso on the recommendation of the GST Council, relieving qualifying registered persons of the annual return filing requirement for that period.</description>
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      <description>Exemption from filing an annual return is provided for registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed turnover threshold, issued by the Commissioner under the statutory proviso on the recommendation of the GST Council, relieving qualifying registered persons of the annual return filing requirement for that period.</description>
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