Notification 15/2025 - Central Tax
Date: September 17, 2025
Effective From: September 17, 2025
Subject
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.
Content
S.O. 4205(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.