Exemption from Filing GSTR-9 Annual Return – Turnover up to ₹2 Crore (FY 2024-25 onwards)

Notification No.: 15/2025 – Central Tax
Date of Notification: 17th September 2025

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 44 (First Proviso) – Power to exempt classes of registered persons from filing annual return

Summary of Notification:

1. This notification exempts registered persons having an aggregate turnover up to ₹2 crore in a financial year from the requirement of filing the annual return in FORM GSTR-9 under Section 44 of the CGST Act.
2. The exemption is applicable for the financial year 2024-25 onwards.
3. Taxpayers with turnover exceeding ₹2 crore are still required to file the annual return mandatorily.
4. This measure continues the annual relief extended in previous years, aimed at reducing compliance burden on small taxpayers.

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GST Notification 15/2025, Section 44 CGST Act, GSTR-9 exemption FY 2024-25, GST annual return waiver, GST small taxpayers relief, GST turnover up to 2 crore, GST compliance 2025

Source: Notification No.: 15/2025 – Central Tax