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    <description>Registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Tamil Nadu Goods and Services Tax Act, 2017. The exemption takes effect from 10 July 2024.</description>
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      <description>Registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Tamil Nadu Goods and Services Tax Act, 2017. The exemption takes effect from 10 July 2024.</description>
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