Exemption from annual GST return filing for small taxpayers below the turnover threshold reduces compliance from the specified financial year. Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover does not exceed two crore rupees, applying to the financial year 2024-25 and onwards. The exemption is effected under the first proviso to section 44(1) of the Central Goods and Services Tax Act and was notified by the Central Board of Indirect Taxes and Customs in Notification No. 15/2025 - Central Tax dated 17 September 2025, following the Commissioner's action on the Council's recommendations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from annual GST return filing for small taxpayers below the turnover threshold reduces compliance from the specified financial year.
Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover does not exceed two crore rupees, applying to the financial year 2024-25 and onwards. The exemption is effected under the first proviso to section 44(1) of the Central Goods and Services Tax Act and was notified by the Central Board of Indirect Taxes and Customs in Notification No. 15/2025 - Central Tax dated 17 September 2025, following the Commissioner's action on the Council's recommendations.
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