Substitution of new section for section 44.

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....tion 44 of the Central Goods and Services Tax Act, the following section shall be substituted, namely:-- Annual return. "44. Every registered person, other than an Input Service Distributor, a per....

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....h form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual ....