Annual return exemption allows small taxpayers below turnover threshold to forgo filing for the relevant financial year. The Commissioner of State Tax, pursuant to the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council's recommendation, exempts registered persons whose aggregate turnover in the financial year 2021-22 is up to two crore rupees from the requirement to file the annual return for that financial year.