Exemption from annual GST return where aggregate turnover is below threshold for the relevant financial year, removing the filing obligation. The Commissioner, under the first proviso to section 44 of the Punjab Goods and Services Tax Act, 2017, exempted registered persons with aggregate turnover in financial year 2020 21 up to two crore rupees from filing the annual return for that year; the notification makes the exemption effective from 1 August 2021.