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<h1>Jharkhand exempts businesses with turnover up to Rs. 2 crore from filing 2022-23 annual GST return under Notification 32/2023.</h1> The Commercial Taxes Department of Jharkhand, through Notification No. 32/2023 dated 12th December 2023, exempts registered persons with an aggregate turnover of up to two crore rupees in the financial year 2022-23 from filing an annual return for that year. This exemption is enacted under the powers granted by the Jharkhand Goods and Services Tax Act, 2017, following the Council's recommendations. The notification is retroactively effective from 31st July 2023, as ordered by the Governor of Jharkhand and issued by the Commissioner of the Commercial Taxes Department.