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    <title>Andhra Pradesh Goods and Services Tax Act, 2017–Exempt the taxpayers having Annual Aggregate Turn Over upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2020-21</title>
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    <description>Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.</description>
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      <description>Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.</description>
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