INDIA CODE

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Notification No. 15/2025-Central Tax [N11-6AZ]

As at 6 September 2026. In force from 17 September 2025.

Dates: made 17 September 2025; in force 17 September 2025; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (ii). Band A.

Cite: Notification No. 15/2025-Central Tax [N11-6AZ]. Machine: N11-6AZ.

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 (12 of 2017), the Commissioner, on the recommendations of the Council, in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return that said financial year.

Made under

Recital: "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 (12 of 2017), the Commissioner, on the recommendations of the Council, in respect of filing of annual return for the financial year 2024-25 onwards". Names the first proviso to sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 [S10-7E2]. Vires verified.

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