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:

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.

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.