The Goods and Services Tax Network (GSTN) has issued following advisories impacting GST return filing, both effective from the July 2025 tax period. Advisories are summarized hereinbelow:
Non-editable of auto-populated liability in form GSTR-3B
- The GST portal currently provides a pre-filled form GSTR-3B, where tax liability is auto-populated based on the outward supplies declared in form GSTR-1 / GSTR-1A / IFF. As of now, taxpayers are allowed to edit these auto-populated values in form GSTR-3B.
- With the introduction of form GSTR-1A, taxpayers can now amend incorrect outward supplies reported in form GSTR-1/IFF for the same tax period. This allows correction of tax liability before filing the form GSTR-3B.
- From the July 2025 tax period for which form GSTR 3B will be furnished in August 2025, the auto-populated liability in form GSTR-3B will become non-editable. Any corrections to outward supply details impacting tax liability must be made through form GSTR-1A, which can be filed for the same tax period before submitting form GSTR-3B.
GST return filing restricted after the expiry of three years
- As per the Finance Act, 2023 (No. 8 of 2023), implemented w.e.f. 01 October 2023 via Notification No. 28/2023 – Central Tax dated 31 July 2023, taxpayers will be restricted from filing GST returns after the expiry of three years from their original due dates under Section 37 (Outward Supply), Section 39 (Payment of liability), Section 44 (Annual Return) and Section 52 (Tax Collected at Source) of the CGST Act.
- These aforesaid sections cover GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.
- This three-year filing restriction will be enforced on the GST portal starting from the July 2025 tax period. Accordingly, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.