Notification No. 15/2025: Small Taxpayers Exempted from Filing Annual Return from FY 2024-25

The Central Government, vide Notification No. 15/2025–Central Tax dated 17th Sept 2025, has exempted registered persons with an aggregate turnover up to Rs. 2 crore in any financial year from filing the annual GST return (Form GSTR-9) for the financial year 2024-25 onwards.

This move aims to ease compliance burden for small taxpayers while continuing annual return filing for businesses above the Rs. 2 crore threshold.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010465/ENG/Notifications