Summary
The Central Board of Indirect Taxes and Customs (CBIC), vide Notification No. 15/2025 – Central Tax dated 17 September 2025, has exempted registered persons having aggregate turnover up to Rs. 2 crore from filing GST Annual Return under Section 44 of the CGST Act for FY 2024-25 onwards. This provides significant compliance relief to small taxpayers.
The Central Board of Indirect Taxes and Customs (CBIC), exercising powers under the first proviso to Section 44(1) of the Central Goods and Services Tax Act, 2017, and on the recommendations of the GST Council, has issued Notification No. 15/2025 – Central Tax dated 17 September 2025.
Through this notification, the Commissioner has exempted registered persons whose aggregate turnover in any financial year does not exceed Rs. 2 crore from the requirement of filing GST Annual Return for that financial year. The exemption is applicable from the financial year 2024-25 onwards.
This measure aims to reduce compliance burden on small taxpayers while continuing regular return filing requirements under the GST law.