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
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