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    <title>Exemption from filing annual return for the said financial year to registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees</title>
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    <description>The notification exempts registered persons from filing the annual return for the specified financial year where their aggregate turnover in that year does not exceed the stated threshold, invoking the statutory proviso to the annual return requirement and formalizing the exemption through a state tax notification.</description>
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      <description>The notification exempts registered persons from filing the annual return for the specified financial year where their aggregate turnover in that year does not exceed the stated threshold, invoking the statutory proviso to the annual return requirement and formalizing the exemption through a state tax notification.</description>
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