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    <title>Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.</title>
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    <description>The Bihar notification exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from filing the annual return, invoking the first proviso to the annual return provision of the Bihar Goods and Services Tax Act and directing administrative implementation by the Commercial Tax Department.</description>
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      <description>The Bihar notification exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from filing the annual return, invoking the first proviso to the annual return provision of the Bihar Goods and Services Tax Act and directing administrative implementation by the Commercial Tax Department.</description>
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