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<h1>GST annual return exempt for registered taxpayers with turnover up to Rs 2 crore under proviso s.44(1), effective 2024-25</h1> By notification dated 17 September 2025, the tax authority, exercising powers under the proviso to section 44(1) of the Central Goods and Services Tax Act, exempts registered persons whose aggregate turnover in any financial year does not exceed Rs. 2 crore from the obligation to file the GST annual return for that financial year, effective for the financial year 2024-25 onwards, based on the recommendations of the GST Council.