Exemption from annual return filing for small taxpayers takes effect from August under Sikkim GST provision. Exempts registered persons whose aggregate turnover in financial year 2020-21 is up to two crore rupees from filing the annual return for that year under the Sikkim Goods and Services Tax framework, the exemption being issued under the first proviso to section 44 of the Sikkim GST Act and coming into force on 1 August 2021.