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    <title>Exemption from filing annual return for the said financial year to registered person whose aggregate turnover in the financial year 2024-25 is up to two crore rupees</title>
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    <description>Registered persons whose aggregate turnover in a financial year is up to two crore rupees are exempted from filing the annual return for that financial year; the exemption is issued under the first proviso to the filing provision of section 44 of the Puducherry Goods and Services Tax Act and takes effect on 22 September 2025.</description>
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