Exemption from annual return: registered taxpayers below prescribed turnover threshold relieved from filing for the specified financial year. Exemption from annual return is granted to registered persons whose aggregate turnover in the financial year 2021-22 does not exceed the prescribed small taxpayer threshold, relieving them from the obligation to furnish the annual return for that year under powers conferred by the first proviso to section 44 of the West Bengal Goods and Services Tax Act, 2017, issued by the Commissioner on the recommendations of the Council by Notification No. 03/2022 C.T./GST dated 26/07/2022.