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<h1>Uttarakhand Allows Dealers with Turnover up to Rs. 2 Crore to Use Special Procedure for GST Returns for 2017-19.</h1> The Government of Uttarakhand has issued a notification allowing registered dealers with an annual turnover of up to two crore rupees, who have not submitted their annual return for the financial years 2017-18 and 2018-19, to follow a special procedure under the Uttarakhand Goods and Services Tax Act, 2017. These dealers are given the option to furnish their annual return as per section 44 and rule 80 of the Act and Rules, respectively. If the return is not submitted by the due date, it will be considered as furnished on the due date.