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    <title>Exemption from Filing Annual Return for Turnover up to Rs.2 Crore – FY 2024-25 Onwards</title>
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    <description>Annual-return filing exemption under the Delhi Goods and Services Tax framework applies to registered persons whose aggregate turnover does not exceed two crore rupees in a financial year. The exemption covers the annual return for that financial year and applies from financial year 2024-25 onwards to persons meeting the specified aggregate-turnover ceiling.</description>
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      <description>Annual-return filing exemption under the Delhi Goods and Services Tax framework applies to registered persons whose aggregate turnover does not exceed two crore rupees in a financial year. The exemption covers the annual return for that financial year and applies from financial year 2024-25 onwards to persons meeting the specified aggregate-turnover ceiling.</description>
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