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    <title>Notification under first proviso to section 44 to exempt the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from filing annual return for the said financial year under the HGST Act, 2017</title>
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    <description>The Commissioner of State Tax, on Council recommendations and under the first proviso to section 44 of the Goods and Services Tax Act, 2017, exempts registered persons whose aggregate turnover in financial year 2023-24 is up to the small-taxpayer threshold from filing the annual return for that financial year.</description>
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      <description>The Commissioner of State Tax, on Council recommendations and under the first proviso to section 44 of the Goods and Services Tax Act, 2017, exempts registered persons whose aggregate turnover in financial year 2023-24 is up to the small-taxpayer threshold from filing the annual return for that financial year.</description>
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