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Notification No.: Notification No. 14/2024 –Central Tax
Notification Date: 10th July 2024
Relevant Act / Rule: Goods and Service Tax Rules, 2017
Relevant Section / Rule: Rule 80
Registered persons whose aggregate turnover in the financial year 2023-24 is up to two crore rupees are exempt from filing annual return (GSTR-9) for the said financial year.
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