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    <title>Notification regarding annual return of dealers having turnover upto 2 crores</title>
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    <description>The notification designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure and have the option to furnish the annual return under the statutory provision and rule; it further provides that the annual return shall be deemed to be furnished on the due date if it has not been furnished before the due date.</description>
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      <description>The notification designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure and have the option to furnish the annual return under the statutory provision and rule; it further provides that the annual return shall be deemed to be furnished on the due date if it has not been furnished before the due date.</description>
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