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<h1>Exemption from annual return filing under first proviso to section 44(1) CGST Act for turnover up to Rs 2 crore</h1> The authority, exercising powers under the first proviso to section 44(1) of the Central GST Act, exempts registered persons whose aggregate turnover in any financial year does not exceed Rs. 2 crore from filing the annual return for that financial year, effective for the financial year 2024-25 onwards, pursuant to recommendations of the Council. The exemption relieves eligible taxpayers from the statutory annual return filing requirement for the specified turnover threshold.