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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 Bihar Goods and Services Tax Act, 2017</title>
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    <description>Exemption under the first proviso to section 44 relieves registered persons with aggregate turnover in the financial year 2023-24 up to two crore rupees from the obligation to file the annual return for that year, by notification issued by the Commissioner on Council recommendations, confining the relief to the procedural filing requirement for the specified fiscal year.</description>
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      <description>Exemption under the first proviso to section 44 relieves registered persons with aggregate turnover in the financial year 2023-24 up to two crore rupees from the obligation to file the annual return for that year, by notification issued by the Commissioner on Council recommendations, confining the relief to the procedural filing requirement for the specified fiscal year.</description>
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