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    <title>Seeks to exempt the registered person whose aggregate turnover in the financial year 2023-24 is upto two crore rupees, from filing annual return for the said financial year</title>
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    <description>Registered persons under the Assam Goods and Services Tax framework whose aggregate turnover in financial year 2023-24 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 section 44 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies specifically to the stated turnover threshold.</description>
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