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    <title>Exemption from Filing Annual Return for FY 2024–25 for Registered Persons with Turnover up to Rs.2 Crore</title>
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    <description>Registered persons under the Andhra Pradesh Goods and Services Tax regime with aggregate turnover in any financial year up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a turnover-based filing relaxation.</description>
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      <description>Registered persons under the Andhra Pradesh Goods and Services Tax regime with aggregate turnover in any financial year up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a turnover-based filing relaxation.</description>
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