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    <title>Exemption from Filing Annual Return for FY 2020–21 for Registered Persons with Aggregate Turnover up to Rs.2 Crore</title>
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    <description>Annual return filing exemption applies to registered persons whose aggregate turnover for financial year 2020-21 does not exceed Rs. 2 crore. Such persons are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017. The exemption takes effect from 1 August 2021.</description>
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      <description>Annual return filing exemption applies to registered persons whose aggregate turnover for financial year 2020-21 does not exceed Rs. 2 crore. Such persons are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017. The exemption takes effect from 1 August 2021.</description>
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