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    <description>Registered persons whose aggregate turnover in financial year 2023-24 is upto two crore rupees are exempted from filing the annual return for that year under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner on the recommendations of the Council and is deemed to have come into force on 10 July 2024.</description>
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