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GOVERNMENT OF KARNATAKA

No. FD 04 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:20/09/2025

NOTIFICATION (03/2025)

In exercise of the powers conferred by the first proviso to sub-section (1) of section 44 of the

Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 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 the

Governor of Karnataka,

(H. R. LALITHA)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

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Part – IVA

20

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29

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BENGALURU, SATURDAY, 20 SEPTEMBER, 2025 BHADRAPADA 29, SHAKAVARSHA 1947)

. 615

No. 615

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

THAMMAIAH

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Date: 2025.09.20 18:30:20 +05'30'