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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>Under the first proviso to the annual return provision of the Uttarakhand GST Act, the Commissioner, on Council recommendation, exempts any registered person whose aggregate turnover in the financial year 2023-24 up to two crore rupees from filing the annual return for that year, as an administrative concession limited to the stated turnover eligibility and fiscal period.</description>
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      <description>Under the first proviso to the annual return provision of the Uttarakhand GST Act, the Commissioner, on Council recommendation, exempts any registered person whose aggregate turnover in the financial year 2023-24 up to two crore rupees from filing the annual return for that year, as an administrative concession limited to the stated turnover eligibility and fiscal period.</description>
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