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    <description>Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed the prescribed small turnover threshold from the obligation to furnish an annual return for that year, issued under proviso-based statutory power within the GST framework and specifying an operative commencement date for the exemption.</description>
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      <description>Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed the prescribed small turnover threshold from the obligation to furnish an annual return for that year, issued under proviso-based statutory power within the GST framework and specifying an operative commencement date for the exemption.</description>
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