The Department of Trade and Taxes, Delhi has issued Notification No. 15/2025-State Tax, dated 31 October 2025, introducing a significant relief for small taxpayers under the Delhi Goods and Services Tax Act, 2017. The notification exempts certain registered taxpayers from filing annual GST returns for the financial year 2024-25 onwards, marking a key step towards simplifying compliance for small businesses.
Key Details of the Notification
- Authority: Commissioner of Delhi Trade and Taxes, acting on the recommendations of the GST Council.
- Legal Basis: First proviso to sub-section (1) of Section 44 of the Delhi GST Act, 2017.
- Notification Number: 15/2025-State Tax.
- Date of Issue: 31 October 2025.
Exemption Scope
- Registered persons whose aggregate turnover does not exceed ₹2 crore in a financial year are exempt from filing the annual return for that year.
- This exemption applies from the financial year 2024-25 onwards.
This relief aims to reduce the compliance burden on small taxpayers, allowing them to focus more on business operations while still remaining compliant with other GST provisions.
Significance for Small Taxpayers
- Reduced Compliance Load: Small businesses with turnover under ₹2 crore no longer need to prepare and file detailed annual returns.
- Cost and Time Efficiency: Saves time and reduces accounting and administrative costs associated with annual GST filing.
- Support for Ease of Doing Business: This step aligns with national and state initiatives to simplify GST compliance for micro and small enterprises.
By exempting eligible taxpayers from filing annual returns, the Delhi government is encouraging small businesses to maintain tax compliance without the burden of excessive paperwork.
Key Highlights
- Notification 15/2025-State Tax issued on 31 October 2025.
- Applies to financial year 2024-25 onwards.
- Turnover limit for exemption: ₹2 crore.
- Exemption applies only to annual GST return filing.
- Part of broader efforts to ease compliance for small taxpayers.