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    <title>Notify the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return</title>
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    <description>Notification designates registered persons with aggregate turnover not exceeding two crore rupees who have not furnished the annual return as a class eligible to follow a special procedure and have the option to furnish the annual return for specified financial years; where such a return has not been furnished before the due date, it is deemed to be furnished on the due date, and the notification is declared effective from the stated earlier date.</description>
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      <description>Notification designates registered persons with aggregate turnover not exceeding two crore rupees who have not furnished the annual return as a class eligible to follow a special procedure and have the option to furnish the annual return for specified financial years; where such a return has not been furnished before the due date, it is deemed to be furnished on the due date, and the notification is declared effective from the stated earlier date.</description>
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