CBIC Exempts Small Taxpayers from Filing Annual GST Return GSTR-9
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
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- Last Updated on 19 September, 2025
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Notification No. 15/2025 – Central Tax, Dated 17-09-2025
1. Introduction
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification granting relief to small taxpayers by exempting them from filing the annual return under GST. This change applies from the financial year 2024–25 onwards and is aimed at easing compliance requirements for businesses with relatively smaller turnovers.
2. Eligibility for Exemption
As per the notification, registered persons whose aggregate turnover in any financial year does not exceed ₹2 crore will be eligible for this exemption. By setting this turnover threshold, the government ensures that micro and small enterprises, which often face resource and compliance constraints, are the primary beneficiaries.
3. Objective Behind the Notification
The exemption has been introduced to reduce the compliance burden and streamline GST procedures for small taxpayers. Preparing and filing annual returns under GST can be a time-consuming process, especially for businesses that lack dedicated accounting teams. This relief measure allows them to focus more on their core business operations.
4. Impact on Taxpayers and Administration
For small taxpayers, this exemption translates into reduced paperwork, lower compliance costs, and simpler tax obligations. At the same time, it helps the GST administration allocate resources more effectively by concentrating on larger taxpayers and complex compliance matters, while still ensuring overall tax discipline.
5. Conclusion
The CBIC’s decision to exempt taxpayers with turnover up to ₹2 crore from filing annual GST returns marks a significant step toward simplifying GST compliance. By addressing the challenges faced by small businesses, this measure reinforces the government’s commitment to ease of doing business and supports the growth of the MSME sector in India.
Click Here To Read The Full Notification
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