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    <title>Exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21</title>
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    <description>Exemption from the obligation to furnish the annual GST return is granted for the covered financial year to registered persons whose aggregate turnover does not exceed the prescribed threshold, the exemption being issued under the first proviso to section 44 and made effective from the first day of August of the applicable year.</description>
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      <description>Exemption from the obligation to furnish the annual GST return is granted for the covered financial year to registered persons whose aggregate turnover does not exceed the prescribed threshold, the exemption being issued under the first proviso to section 44 and made effective from the first day of August of the applicable year.</description>
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