Exemption from annual return filing: registered persons below specified turnover exempted for the financial year under section 44 proviso. Exemption from filing annual return is granted to registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, relieving them of the statutory annual return filing obligation for that year under the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 by Notification No. 32/2023-Central Tax.