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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>Exempts registered persons whose aggregate turnover in the specified financial year up to the stated threshold from filing the annual return under the first proviso to section 44, issued on the recommendations of the Council by the State Tax Commissioner as a notification relieving eligible small-turnover registrants from the statutory annual return filing obligation.</description>
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