Annual return exemption for small taxpayers relieves eligible registered persons from filing annual return for the specified financial year. Exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-2021 from furnishing the annual return under the Tamil Nadu Goods and Services Tax Act, 2017, on the Council's recommendation; the notification is deemed effective from 1 August 2021 and is issued by the Commissioner of State Tax.