GST Advisory: Auto-Populated Tax Liability in GSTR-3B Will Become Non-Editable from July 2025

The Goods and Services Tax Network (GSTN) has issued an advisory dated June 07, 2025. The advisory informs taxpayers of the major amendments introduced in how tax liabilities will be handled in GSTR-3B returns beginning from the July 2025 tax period.

Presently, when you file your GSTR-3B, the GST portal displays a pre-filled version of the form. Meaning, the portal automatically fills in your liabilities in the form (the tax amount you need to pay in a financial year). These details are filled into the form on the basis of the details you mention in GSTR-1, GSTR-1A, or IFF. However, even though these liabilities are filed automatically, taxpayers can still see these details in their GSTR-3B form before final submission.

According to the introduced amendment, from the tax period of July 2025, this facility of auto-populated tax liability in GSTR-3B will become non-editable. It means from now on, taxpayers will not be able to edit these details/amounts of tax liabilities. The system will automatically fill in these details in your GSTR-3B form.

GST Filing Update: No More Filing of Returns After 3 Years

The Goods and Services Tax Network (GSTN) has issued another advisory dated June 7, 2025. The advisory is released to remind taxpayers about the new rule that prevents them from filing old GST returns after three years from the end of the deadline. According to the official reports, this change will be made effective on the GST portal from July 2025.

In accordance with Sections 37, 39, 44, and 52 of the GST law, businesses are required to file different types of GST returns, including GSTR-1 (for outward supplies), GSTR-3B (for monthly tax payment and summary), GSTR-4 (for composition scheme taxpayers), GSTR-5 & GSTR-5A (for non-resident taxpayers), GSTR-6 (for Input Service Distributors), GSTR-7 & GSTR-8 (for TDS and TCS returns), GSTR-9 (for annual return), etc.

Hence, according to the new amendment, the above-mentioned returns will be barred from filing after the expiry of three years.

System Update for QRMP Taxpayers: Filing Refund Applications on GST Portal

The Goods and Services Tax Network (GSTN) issued another advisory dated June 10, 2025. The advisory explained a recent GST portal amendment regarding refund applications filed by taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme.

Earlier, taxpayers could apply for the GST refund after filing returns due:

• For regular taxpayers, this includes GSTR-1 and GSTR-3B.
• However, for composition taxpayers, non-resident taxable persons, and Input Service Distributors (ISDs), the required forms are different (such as GSTR-4, CMP-08, GSTR-5, or GSTR-6, depending on the type of taxpayer).

However, according to the new amendment, the system now first checks if the taxpayer has filed the above returns or not before accepting their refund claim.

Handling of Inadvertently Rejected Records on IMS

Q1: How can a recipient claim ITC for a wrongly rejected invoice or debit note?

• Ans: If you (recipient) by mistake reject any invoice, immediately ask the supplier to re-notify the same unchanged invoice in GSTR-1A for the same period or in the amendment table of a future GSTR-1/IFF. Once you follow this procedure, you can accept it in IMS, recompute GSTR-2B, and claim full income tax credit (ITC).

Q2: Will the supplier’s tax liability increase if they re-report a rejected invoice?

• Ans: No, if the value of the invoice remains the same. According to the amendment made, only earlier entry will be adjusted with no extra tax liability, as GST only considers the delta (difference).

Q3: How can a recipient reverse ITC on a wrongly rejected credit note?

• Ans: Ask the supplier to re-report the same credit note (CN) in GSTR-1A or an amendment table. Then, accept it in IMS, recompute GSTR-2B, and your ITC will be reduced by that full amount.

Q4: Will the supplier’s tax liability change for a wrongly rejected credit note?

• Ans: Yes, initially the liability increases (because the recipient rejected the CN). But once the supplier re-reports it, their liability will be reduced again by the same amount. So, the net effect is zero.