GST Return Filing to Get Tougher from July 1: Major Changes You Must Know:

GST Return Filing to Get Tougher from July 1: Major Changes You Must Know

The new quarter is set to begin from 1st July, and so there have been some crucial reforms in GST compliance. Read the full article to understand the reforms in detail.

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Non-Editable GSTR-3B

Starting from July 1, 2025, the GSTR-3B will become non-editable:

• The GSTR-3B liability values will become auto-populated from the GSTR-1, Invoice Furnishing Facility, or GSTR-1A.
• Businesses will not be able to modify the values directly once they are auto-filled in GSTR-3B, meaning the values will become non-editable.
• In order to edit or rectify any errors in GSTR-1 or IFF, the person will have to go to GSTR-1A.

It is advised to carefully review the data provided in GSTR-1 or IFF in order to ensure accuracy.

Time Limit for Filing Past GST Returns (3 years)

According to the new reforms:

• The taxpayers will be able to file GST returns for the maximum period of 3 years from the due date.
• Any return older than 3 years (from the due date) will be blocked on the GST portal from being filed.

Affected returns:

GST Return Type	Blocked From Filing After
GSTR-1 / IFF	Jun-22
GSTR-3B	Jun-22
GSTR-4	FY 2021–22
GSTR-5 to GSTR-8	Jun-22
GSTR-9 / 9C	FY 2020–21

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GSTR-3B filing National average stood at 94.3% in FY 2024-25

e-Way Portal to Go Live

Starting from 1st July, 2025:

• The e-Way Portal 2.0 will go live which has been designed to generate e-Way Bills.
• The newly introduced e-Way Bill 2.0 is to be completely integrated with the current e-Way Bill 1.0. This will permit businesses to make, extend, and update e-Way Bill details from either portal.

Deadline for Filing GSTR-4

This means:

• For the Compensation Scheme taxpayers, the deadline for filing GSTR-4 for FY 2024-25 is set to June 30, 2025.
• Not filing the return on time may attract a late fee.

In order to ensure no late fine is imposed, the taxpayers are directed to file GSTR-4 before the deadline.

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GST Amnesty Scheme Ends on 30th June 2025

The GST Amnesty Scheme:

• Provides relief to taxpayers who have pending GST returns or unpaid late fees. It offers a partial or full waiver of late fees or penalties, depending on the conditions of the scheme.
• This scheme is applicable to non-filers or the ones who have delayed their filings.

It is advised to take advantage of the scheme if you have any remaining returns or penalties.