GST filing hassles are over! These taxpayers have received relief, learn how the rules will change.

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Filing annual returns has always been a major challenge for small businesses and professionals since the implementation of the Goods and Services Tax (GST). Not only is the process time-consuming, but it also requires the help of accountants and tax consultants, which adds additional expense.

Since the implementation of the Goods and Services Tax (GST), filing annual returns has always been a major challenge for small businesses and professionals. Not only is this process time-consuming, but it also requires the assistance of accountants and tax consultants, which adds additional expense. In this situation, the government has provided significant relief to small businesses. In a notification issued on September 17, 2025, the government has completely exempted certain categories of taxpayers from filing GST annual returns.

The government has clarified that GST-registered businesses and professionals with an annual turnover of up to ₹2 crore will no longer be required to file annual returns from the financial year 2024-25. This relief will be applicable with GST returns due on December 31, 2025.

What do experts say?

Tax expert Parag Mehta says that until now, those with a turnover of up to ₹5 crore were required to file annual returns. However, the government has periodically granted exemptions to those with a turnover of up to ₹2 crore. He believes this step will save smaller taxpayers from cumbersome compliance and extra expenses. However, one drawback is that filing annual returns gave taxpayers the opportunity to correct previous year’s mistakes and rectify defaults, which may now be lost.

New Changes in GST Forms

RSM India Associate Director – GST Bhogavali Mallikarjun Gupta explains that a new Table 6A1 has recently been added to GSTR-9. This change is an important step towards making ITC (Input Tax Credit) claims more clear and transparent for taxpayers. Previously, notices would be issued due to incomplete or incorrect information, but this new system will make reconciliation easier for both taxpayers and officials. Gupta says that the tax department will now reconcile ITC-related information with prior year data, which will increase both transparency and accountability. This will also reduce unnecessary notices and litigation costs.

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