Exemption from annual return filing for registered persons with low aggregate turnover in FY 2022-23 under Meghalaya GST. Notification under the first proviso to section 44 of the Meghalaya GST Act exempts the registered person whose aggregate turnover in FY 2022-23 is up to two crore rupees from filing the annual return for that financial year, effected by the State Excise, Registration, Taxation & Stamps Department on Council recommendations.