Registered persons with turnover up to two crore rupees exempt from filing annual GST return for that financial year. Registered persons whose aggregate turnover in a financial year is up to two crore rupees are exempted from filing the annual return for that financial year; the exemption is issued under the first proviso to the filing provision of section 44 of the Puducherry Goods and Services Tax Act and takes effect on 22 September 2025.