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    <title>Seeks to make filing of annual return under section 44 (1) of TSGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date</title>
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      <description>Optional annual return filing applies to eligible registered persons with aggregate turnover not exceeding the prescribed threshold who had not furnished annual returns for financial years 2017-18 and 2018-19 by the due date. They may choose whether to furnish the applicable annual return. If an eligible person does not furnish the return before the due date, it is deemed to have been furnished on that date.</description>
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