Registered person whose aggregate turnover does not exceed two crore rupees, exempted from filing annual return for that financial year.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi, the 17th September, 2025
Notification No. 15/2025 – Central Tax
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.
[F. No. CBIC-20001/2/2025-GST]
RAUSHAN KUMAR, Under Secy.
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