GST Relief for Small Taxpayers: GSTR-9 not Required
Table of Contents
GSTR-9 Annual Return Not Required from FY 2024-25 Onwards- GST Relief for Small Taxpayers
The CBIC has issued a big compliance relief for small taxpayers by exempting them from filing the annual GST return (GSTR-9). This exemption applies from the financial year 2024–25 onwards and aims to simplify compliance for businesses with relatively modest turnovers. The CBIC, Via Notification No. 15/2025 – Central Tax dated 17 September 2025, has officially exempted small taxpayers from filing the GSTR-9 (Annual Return) from FY 2024-25 and onwards. This step allows such businesses to focus more on their day-to-day operations, productivity, and growth.
Who Is Eligible for GSTR-9 Annual Return Exemption?
- Any registered person whose aggregate turnover does not exceed INR 2 crore in a financial year is exempt from filing GSTR-9 under Section 44 of the CGST Act. So now onwards, no separate application or approval is required; the exemption applies automatically every year & is based on GST Council recommendations.
- This threshold ensures that micro and small enterprises which often operate with limited resources and face higher compliance fatigue benefit the most from this relief.
- This change supports the government’s broader objective of ease of doing business and strengthens the MSME ecosystem by reducing unnecessary compliance pressure.
Key Details of the Relief CBIC, Via Notification No. 15/2025 – Central Tax dated 17 September 2025
|
Feature
|
Details
|
|---|---|
| Exemption Threshold | Aggregate annual turnover up to INR 2 crore. |
| Applicable Financial Year | Effective from FY 2024-25 and subsequent financial years. |
| Form Concerned | Form GSTR-9 (Annual Return for regular taxpayers). |
| Nature of Relief | The filing is optional for eligible taxpayers; they can file voluntarily if they choose to. |
| Issuing Authority | CBIC vide Notification No. 15/2025-CT, dated September 17, 2025. |
GST Relief for Small Taxpayers for GSTR-9 Annual Return
- A major compliance relief has been announced for small taxpayers. For lakhs of small businesses and accountants, GSTR-9 has traditionally meant lengthy and detailed reconciliations, professional filing costs, & fear of mismatches and notices With this exemption, MSMEs and small taxpayers can now avoid this additional burden and focus on business operations, cash flow, & growth and expansion
- This exemption applies only to GSTR-9. Regular monthly/quarterly GST returns GSTR-3B and GSTR-1 must still be filed as usual.
- The primary aim of this exemption is to reduce compliance burden and streamline GST procedures for small taxpayers. Filing the GSTR-9 annual return involves detailed reconciliations and extensive documentation, which can be challenging for businesses without dedicated accounting support.
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