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    <description>Exempts registered persons with aggregate annual turnover up to two crore rupees from filing the annual return for FY 2024-25 and thereafter, under authority of the proviso to the statutory annual return provision, following the Council&#039;s recommendation; the exemption applies solely to the annual return filing obligation and is premised on the two crore turnover threshold.</description>
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      <description>Exempts registered persons with aggregate annual turnover up to two crore rupees from filing the annual return for FY 2024-25 and thereafter, under authority of the proviso to the statutory annual return provision, following the Council&#039;s recommendation; the exemption applies solely to the annual return filing obligation and is premised on the two crore turnover threshold.</description>
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