GST Update: Major Changes in GST Portal

 In line with the Finance Act, 2023 and recent advisories issued by GSTN/CBIC, the following major changes will come into force from the July 2025 tax period (i.e., returns due in August 2025):

GSTR-3B to Become Non-Editable

  • Starting July 2025, GSTR-3B will be fully auto-populated and non-editable. Taxpayers will no longer be permitted to manually alter tax liabilities or input figures.
  • Any corrections to outward supplies must be made through GSTR-1A, prior to filing GSTR-3B.
  • Once GSTR-3B is submitted, no further changes will be allowed under any circumstances.
  • This move is aimed at ensuring strict reconciliation between GSTR-1 and GSTR-3B data, thereby enhancing transparency and reducing discrepancies.

3-Year Time Limit for Filing Returns

  • Effective July 1, 2025, the GST portal will restrict the filing of returns that are more than 3 years past their original due date.
  • For example, GSTR-3B for July 2022 (originally due on August 20, 2022) must be filed no later than August 20, 2025.
  • This limitation will apply to all major returns including GSTR-1, GSTR-3B, GSTR-4, GSTR-9

Immediate Actions Recommended

To ensure smooth compliance under the revised framework, taxpayers are advised to:

  • Review and reconcile GSTR-1 data to prevent downstream mismatches in GSTR-3B.
  • Clear all pending or overdue returns, especially those for tax periods prior to July 2022.
  • Update internal SOPs and coordinate with your GST consultant or advisor to align with the upcoming system changes.

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