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In a big move, GSTR 9C is waived off for taxpayers having a turnover of less than 5Cr. They will be required to file an annual return only. The annual return is required to be filed in GSTR 9. For the financial year 2018-19, it is already open on the GSTN portal. GST council announced the relaxation in their meeting. This will ease the burden of compliance from the small taxpayers.
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