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    <title>Exemption from Filing Annual Return for Registered Persons with Aggregate Turnover up to Rs.2 Crore for FY 2023–24</title>
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    <description>Annual return filing exemption applies to registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees. Such persons are exempt from filing the annual return for that financial year under the Punjab Goods and Services Tax framework. The exemption operates with effect from 10 July 2024.</description>
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      <description>Annual return filing exemption applies to registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees. Such persons are exempt from filing the annual return for that financial year under the Punjab Goods and Services Tax framework. The exemption operates with effect from 10 July 2024.</description>
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