CBIC Central Tax Notification 15/2025 dated 17/09/2025

CBIC notifies permanent relief by way of exemption to GST-registered taxpayers with aggregate turnover of up to ₹2 crore in a year (small businesses), from filing of annual GST return (Form GSTR-9), effective from financial year 2024-25 onwards.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification
No. 15/2025 – Central Tax
New Delhi, 17th September 2025

S.O. .. (E).- In exercise of the powers conferred by the first proviso to sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return that said financial year.

[F. No CBIC-20001/2/2025-GST]

(Raushan Kumar)
Under Secretary

For Official/updated copy:

CBIC Central Tax Notification 15/2025 dated 17/09/2025