Notification No. 15/2025
Date: September 17, 2025
Subject: Exemption from filing annual return for small taxpayers having turnover up to two crore rupees.
Description:
Registered persons with aggregate turnover up to two crore rupees are exempted from filing annual return.
The exemption applies from financial year 2024–25 onwards.
Relief is granted under section 44 of the CGST Act.
Effective Date of Notification:
17 September 2025
Other Notifications
74/2018
Multiple amendments are made to CGST Rules, including relaxation of signature re...
Read More68/2017
Time limit for furnishing return in FORM GSTR-5 is further extended.The extensio...
Read More4/2017
This notification notifies the Common GST Electronic Portal (www.gst.gov.in) for...
Read More