https://www.taxtmi.com/article/detailed?id=15279 Notification No. 15/2025-CT exempts registered taxpayers with aggregate turnover up to Rs. 2 crore from filing the annual GST return under Section 44(1) from FY 2024-25 onwards. Aggregate turnover includes taxable supplies, exempt supplies, exports and inter state supplies by the same PAN and excludes reverse-charge and non GST supplies. Eligible regular taxpayers need not file the annual reconciliation but must maintain records and continue filing monthly/quarterly GST returns and meet audit-based filing requirements if applicable. en-us Mon, 27 Oct 2025 09:32:15 +0530 Mon, 27 Oct 2025 09:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15279 Notification No. 15/2025-CT exempts registered taxpayers with aggregate turnover up to Rs. 2 crore from filing the annual GST return under Section 44(1) from FY 2024-25 onwards. Aggregate turnover includes taxable supplies, exempt supplies, exports and inter state supplies by the same PAN and excludes reverse-charge and non GST supplies. Eligible regular taxpayers need not file the annual reconciliation but must maintain records and continue filing monthly/quarterly GST returns and meet audit-based filing requirements if applicable. Articles Goods and Services Tax - GST Mon, 27 Oct 2025 09:32:15 +0530 https://www.taxtmi.com/article/detailed?id=15279