| Date: |
17-09-2025
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| Notification No: |
NOTIFICATIONNo. 15/2025 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
[F. No CBIC-20001/2/2025-GST] |
| Subject: |
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.
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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATIONNo. 15/2025 – Central Tax
New Delhi, the 17th day of September 2025
S.O. ......(E).— In exercise of the powers conferred by the first proviso to
sub-section (1) of
section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Commissioner, on the
recommendations of the Council, in respect of filing of annual return for the
financial year 2024-25
onwards, hereby exempts the registered person whose aggregate turnover in any
financial year is up to
two crore rupees, from filing annual return that said financial year.
[F. No CBIC-20001/2/2025-GST]
(Raushan Kumar)
Under Secretary
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