The Government of India, Ministry of Finance, has issued Notification No. 15/2025 – Central Tax, dated 17th September 2025 under the Central Goods and Services Tax Act, 2017. This notification provides significant relief to small taxpayers regarding the filing of annual returns under GST.
Key Highlights of the Notification
- Legal Basis
- Issued under the powers conferred by the first proviso to Section 44(1) of the CGST Act, 2017. Based on the recommendations of the GST Council.
- Applicability
- Effective for the Financial Year 2024–25 onwards. Applies to registered persons whose aggregate turnover in a financial year is up to ₹2 Crore.
- Exemption Granted
- Such taxpayers are exempted from filing the annual return (Form GSTR-9) for the said financial year.
Practical Impact
- Ease of Compliance
Small taxpayers (with turnover ≤ ₹2 Crore) no longer need to prepare and file an annual return, reducing compliance burden. - Automatic Exemption
The exemption is automatic – eligible taxpayers are not required to submit any separate request or application. - Applicable from FY 2024–25
The exemption covers annual returns due in FY 2025–26 (for the financial year 2024–25) and onwards.
Who Still Needs to File GSTR-9?
- Taxpayers with aggregate turnover above ₹2 Crore in any financial year.
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