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    <title>Exemption from Filing Annual Return (GSTR-9) for Registered Persons with Aggregate Turnover up to Rs.2 Crore for FY 2023-24</title>
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    <description>Registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees are exempted from filing the annual return in Form GSTR-9 for that financial year. The exemption operates under the first proviso to section 44 of the Odisha Goods and Services Tax Act, 2017, upon the Council&#039;s recommendation.</description>
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      <description>Registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees are exempted from filing the annual return in Form GSTR-9 for that financial year. The exemption operates under the first proviso to section 44 of the Odisha Goods and Services Tax Act, 2017, upon the Council&#039;s recommendation.</description>
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