| Title | Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return. |
| Number | 15/2025 |
| Date | 17-09-2025 |
| Download |
S.O…….(E).—In exercise of the powers conferred by the first proviso to sub-section(1) of section 44 of the Central Goods and Services Tax Act, 2017 (12of2017), the Commissioner, on there commendations of the Council, in respect of filing of annual return for the financial year 2024-25 on wards, hereby exempts the registered person whose aggregate turn over in any financial year is up to two crore rupees, from filing annual return that said financial year.