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<h1>Annual return exemption for small taxpayers removes filing obligation for eligible registrants for the relevant financial year.</h1> Registered persons with aggregate turnover up to two crore rupees are exempted from filing the annual return for FY 2021-22 under the proviso to the annual return requirement of the State GST law; the exemption is effective from 5th July, 2022 and issued by notification as an administrative compliance relaxation for eligible small taxpayers.