Exemption from annual GST return filing for small taxpayers meeting turnover threshold for 2022-23; effective from late July. Exempts registered persons from filing the annual return where aggregate turnover in the financial year 2022-23 is up to two crore rupees, under the first proviso to section 44 of the Jharkhand GST Act, 2017; the Commissioner, acting on Council recommendations, declared the exemption effective from 31st July, 2023.