Exemption from annual return filing for eligible registered persons based on turnover, per state GST notification. Under the first proviso to the annual return provision of the Uttarakhand GST Act, the Commissioner, on Council recommendation, exempts any registered person whose aggregate turnover in the financial year 2023-24 up to two crore rupees from filing the annual return for that year, as an administrative concession limited to the stated turnover eligibility and fiscal period.