Government of The National Capital Territory of Delhi Trade and Taxes Department

Exempyion og registered person whose aggregate turnover in any financial year is up to two crore rupees

Issue Date: 03 November 2025 Published: 06 November 2025

Gazette ID: SG-DL-E-06112025-267395 Download PDF

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Core Purpose

The Commissioner, State Tax, Delhi exempts registered persons with an aggregate turnover up to two crore rupees from filing an annual return for the financial year 2024-25 onwards.

Detailed Summary

The Department of Trade and Taxes (Policy and Research Branch) of Delhi issued Notification No. 15/2025-State Tax, F.No. DTT-D011/30/2025-Policy-TT-Trade and Taxes Department- 590, dated 31st October, 2025. In exercise of powers conferred by the first proviso to sub-section (1) of section 44 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), and on the recommendations of the Council, the Commissioner (State Tax) hereby exempts registered persons whose aggregate turnover in any financial year is up to two crore rupees from filing the annual return for that said financial year, applicable for the financial year 2024-25 onwards. The order is issued by order and in the name of the Lt. Governor of the National Capital Territory of Delhi, signed by NANDINI PALIWAL, Commissioner (State Tax).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-06112025-267395 EXTRAORDINARY PUBLISHED BY AUTHORITY DELHI, MONDAY, NOVEMBER 3, 2025/ KARTIKA 12, 1947 [N. C. T. D. No. 311 PART IV DELHI GAZETTE : EXTRAORDINARY PART IV] DEPARTMENT OF TRADE AND TAXES (Policy and Research Branch) NOTIFICATION Delhi, the 31st October, 2025 No. 15/2025-State Tax F.No. DTT-D011/30/2025-Policy-TT-Trade and Taxes Department- 590.-In exercise of the powers conferred by the first proviso to sub-section (1) of section 44 of the Delhi Goods and Services Tax Act, 2017 (03 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. By Order and in the Name of Lt. Governor of National Capital Territory of Delhi, NANDINI PALIWAL, Commissioner (State Tax) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SRIVASTAVA SARVESH KUMAR Digally signed by SARVESH UMAR SRIVASTAVA Date: 2025.11.06 21:46:13

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