Annual return exemption for small taxpayers removes filing obligation for the specified financial year under state GST notification. Exempts registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed turnover ceiling from the obligation to file the annual return for that financial year, issued under the proviso to section 44 of the Jharkhand Goods and Services Tax Act; declares the exemption effective from the tenth day of July preceding the notification date and confines the relief to the stated year and turnover-based eligibility.