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    <title>Seeks the Exemption from Filing Annual Return for FY 2022–23 for Registered Persons with Turnover up to Rs.2 Crore</title>
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    <description>Registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees are exempted from filing the annual return for that year. The exemption is issued under the first proviso to section 44, on the recommendation of the Council, and is stated to have come into force from 31 July 2023.</description>
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      <description>Registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees are exempted from filing the annual return for that year. The exemption is issued under the first proviso to section 44, on the recommendation of the Council, and is stated to have come into force from 31 July 2023.</description>
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