GST New Rule From July 2025: The Goods and Services Tax Network (GSTN) has announced significant changes effective from the July 2025 tax period. Going forward, the monthly GST payment form GSTR-3B will become non-editable after filing. Additionally, taxpayers will no longer be allowed to file any GST returns beyond three years from their original due dates.
According to the advisory, GSTR-3B will continue to be auto-populated based on sales data submitted in forms like GSTR-1. However, any corrections or updates must be made beforehand through the newly introduced GSTR-1A form. The revised details will then automatically reflect in GSTR-3B. Once filed, the GSTR-3B form cannot be manually edited, marking a major shift from the current system.
“For the July 2025 tax period, to be filed in August 2025, the auto-populated tax liability in GSTR-3B will be final and cannot be changed after filing,” the advisory stated. This move is aimed at improving data accuracy between different GST forms and preventing tax leakage.
What Is GSTR-3B?
GSTR-3B is a monthly summary return used to report tax liability and is filed between the 20th and 24th of each month, depending on the type of taxpayer. Currently, businesses receive a pre-filled version of this form, but they can still make edits before final submission. That flexibility will no longer be available after the new rule kicks in. In another important update, GSTN said that starting from July 2025, taxpayers will not be able to file any GST return if it is more than three years late.
This includes monthly returns like GSTR-1 and GSTR-3B, annual returns like GSTR-9, and other returns such as GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8. This rule was introduced through the Finance Act, 2023, and will now be implemented on the GST portal.
What Happens If GST Return Is Not Filed Within 3 Years?
It means that if a return is not filed within three years of its due date, it will become permanently time-barred and cannot be submitted. GSTN has advised all taxpayers to reconcile their accounts and file any pending returns as soon as possible to avoid being locked out by the new time limit. (With Inputs From IANS)