The CBIC has issued Notification No. 15\/2025-Central Tax dated 17.09.2025, granting relief to small taxpayers under the GST regime by exempting from Filing GST Annual Return for FY 2024-25 Onwards.<\/p>\n
The Notification provides that registered persons having aggregate turnover up to \u20b92 crore in a financial year are exempted from filing the annual return (Form GSTR-9). The exemption applies for the financial year 2024-25 onwards. Effectively, small taxpayers will not be required to file annual returns, though they may do so voluntarily.<\/p>\n
This measure continues the compliance relief that had been extended in earlier years through notifications, now made applicable prospectively from FY 2024-25 onwards. Taxpayers with turnover up to \u20b92 crore are permanently exempted from filing GST annual return from FY 2024-25 onwards, easing compliance for small businesses.<\/p>\n
Issued under the powers conferred by the\u00a0first proviso to Section 44(1) of the CGST Act, 2017<\/strong>. Based on the recommendations of the GST Council.<\/p>\n Effective for the\u00a0Financial Year 2024\u201325 onwards<\/strong>. Applies to\u00a0registered persons whose aggregate turnover in a financial year is up to \u20b92 Crore<\/strong>.<\/p>\n Such taxpayers are\u00a0exempted from filing the annual return (Form GSTR-9)<\/strong>\u00a0for the said financial year.<\/p>\n <\/p>\n <\/p>\n Benefits:<\/strong><\/p>\n Ease of Compliance:<\/strong><\/p>\n Small taxpayers (with turnover \u2264 \u20b92 Crore) no longer need to prepare and file an annual return, reducing compliance burden.<\/p>\n Automatic Exemption:<\/strong><\/p>\n The exemption is automatic\u00a0\u2013 eligible taxpayers are not required to submit any separate request or application.<\/p>\n Applicable from FY 2024\u201325:<\/strong><\/p>\n The exemption covers\u00a0annual returns due in FY 2025\u201326\u00a0(for the financial year 2024\u201325) and onwards.<\/p>\n To read original notice click below link:<\/p>\n 15\/2025 Central Tax Notice<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Applicability:<\/strong><\/h3>\n
Exemption Granted:<\/strong><\/h3>\n
Taxpayers with\u00a0aggregate turnover above \u20b92 Crore\u00a0in any financial year.<\/strong><\/h3>\n