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    <title>Notification regarding annual return of dealers having turnover upto 2 crores</title>
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    <description>Registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date are placed in a special category for the financial years 2017-18 and 2018-19. They are given the option to furnish the annual return under the prescribed statutory procedure. If the return is not furnished before the due date, it is deemed furnished on that date.</description>
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      <description>Registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date are placed in a special category for the financial years 2017-18 and 2018-19. They are given the option to furnish the annual return under the prescribed statutory procedure. If the return is not furnished before the due date, it is deemed furnished on that date.</description>
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