GST Breaking: 2 Major GST Portal Changes from December 2025, Taxpayers Should Know About

Starting from December 2025, there are two changes introduced on the GST portal that every taxpayer must be aware of to ensure compliance and reduce any errors and avoid penalties.

Mandatory Submission of Bank Account Details

As per an advisory issued by the Goods and Services Network (GSTN), all taxpayers, other than the TDS/TCS registrants and suo moto registrations, are required to submit their bank account details within 30 days of registration or before filing GSTR-1/IFF, whichever comes first. If the registered taxpayers fail to submit their bank account details within the specified time limit, their GST numbers may be suspended and the GSTR-1.

To add the bank account details at the GST portal, go to the Homepage of the GST Portal > Services > Registration > Amendment of Registration (Non-Core Fields).

Auto-Populated Values in Table 3.2 of GSTR-3B No Longer Editable

Starting from the November 2025 tax period, the auto-populated values of supplies in Table 3.2 of GSTR-3B are becoming non-editable. This table captures the information regarding the total supplies reported in Tables 3.1 and 3.1.1 of GSTR-3B.

If the taxpayers find any mistake in Table 3.2, then the same can be corrected through GSTR-1A. The values reported in GSTR-1A will instantly revise the autopopulated values in Table 3.2 of GSTR-3B. The values can also be corrected through Form GSTR-1 or IFF. Form GSTR-1A can be filed anytime after filing GSTR-1, but before filing GSTR-3B.

To avoid any frequent errors, taxpayers are advised to report correct details in their GSTR-1, GSTR-1A or IFF forms by checking the draft filings.