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. 

The Notification provides that registered persons having aggregate turnover up to ₹2 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.

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 ₹2 crore are permanently exempted from filing GST annual return from FY 2024-25 onwards, easing compliance for small businesses.

To read the complete Notification https://taxo.online/wp-content/uploads/2025/09/15_2025-CT.pdf