GST Notification 15/2025 Dated 17/09/2025 – Exemption from filing annual return (FORM GSTR-9) for Small Taxpayers 

The notification provides that the registered persons with aggregate turnover up to INR 2 crore are exempt from filing the annual return for FY 2024-25 onwards.

(Link: CGST Notification 15/2025 Dated 17/09/2025)