Govt Exempts Small Businesses from GST Annual Return Filing [Read Notification]:

Small businesses with annual turnover up to Rs. 2 crore are now exempt from filing GST annual return (GSTR-9) from FY 2024-25 onwards, CBIC announces.

Annual GST Return Waiver up to Rs. 2 Crore Turnover

Saloni Kumari

Sep 18, 2025

Last update on Sep 18, 2025

Govt Exempts Small Businesses from GST Annual Return Filing [Read Notification] The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance (Department of Revenue) has recently issued an official notification (No. 15/2025 – Central Tax), dated September 17, 2025, announcing that the Central Government has provided significant relief to taxpayers holding small businesses. The government has performed this action in exercise of its powers granted by the first proviso to sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the GST Council, has announced that from the financial year 2024-25 onwards, any registered person whose aggregate turnover is up to Rs. 2 crore in a financial year is exempted from filing the annual GST return (Form GSTR-9) for the respective financial year. Meaning, any small business with sales not exceeding Rs. 2 crore in a year is no longer required to file an annual return, according to the present notification. From this notification, it is clear that this rule has been made effective from the financial year 2024-25, meaning it will apply to every subsequent financial year.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].