Notification/Circular No – No.15/2025 dated September 17, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Effective Date: September 17, 2025
The Central Board of Indirect Taxes and Customs (CBIC) has notified that registered persons whose aggregate turnover in any financial year is up to ₹2 crore are exempted from filing the annual GST return (Form GSTR-9). This exemption applies beginning with the annual return for FY 2024–25 and will continue for subsequent years. The relief is automatic; no application is required. Taxpayers, however, may still choose to file voluntarily. This move eases compliance for small taxpayers and also removes the linked requirement of audit (Form GSTR-9C) for such cases.
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