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of <h1>Mizoram exempts businesses with turnover up to Rs. 2 crore from filing annual GST return for FY 2023-24 u/s 44.</h1> The Government of Mizoram, through the Taxation Department, has issued a notification exempting registered persons with an aggregate turnover of up to two crore rupees in the financial year 2023-24 from filing an annual return for that year. This exemption is granted under the authority of the first proviso to section 44 of the Mizoram Goods and Services Tax Act, 2017, following the recommendations of the Council.
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