The Goods and Services Tax Network (GSTN) on Saturday announced two changes in the GST law that are set to come into effect. Beginning the July tax period, GST taxpayers will have to ensure they don’t delay filing their annual and monthly GST returns beyond three years of the original filing due date, beyond which they will be ineligible to do so.
The July 2025 tax period means taxpayers will file monthly returns in August this year and form GSTR 3B will also be furnished in August, 2025.
“The returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from the July 2025 Tax period,” the GSTN advisory said.
Also, the monthly GST payment form GSTR-3B will become non-editable from the July 2025 tax period; taxpayers are therefore advised to make changes in declared outward supplies in GSTR-1A before filing their GSTR-3B in the same return period.
Such changes will be auto-populated in tax payment form GSTR-3B.
In an advisory, the Goods and Services Tax Network (GSTN) said taxpayers will not be able to file GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 on expiry of three years from the filing due date.
The amendments to Goods and Services Tax (GST) law with regard to time barring were effected through the Finance Act, 2023. Earlier in October, the GST Network (GSTN) alerted taxpayers that the said provision of tax barring would be implemented in early 2025.
GST outward supply returns, besides returns related to payment of the liability, annual returns and tax collected at source will therefore become time-barred. It advised taxpayers to reconcile their records and file their GST returns as soon as possible if not filed till now.
AMRG & Associates Senior Partner, Rajat Mohan, said that while this step enhances system discipline and curtails prolonged non-compliance, he warns it may severely impact taxpayers who, due to litigation, system issues, or genuine oversight, have pending filings.
“The absence of a redressal mechanism for exceptional cases could lead to permanent denial of Input Tax Credit and financial setbacks,” Mohan said.
Regarding the GSTR 3B form being non-editable, GSTN said that taxpayers will be allowed to amend their auto-populated liability by making amendments through form GSTR 1A, which can be filed for the same tax period before filing of GSTR 3B.
GSTR-3B, a summary statement and monthly GST payment form, is filed in a staggered manner between the 20th, 22nd and 24th of every month for different categories of taxpayers.
Currently, the GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now, taxpayers can edit such auto-populated values in form GSTR 3B itself.
Rajat Mohan welcomed the move to make GSTR-3B non-editable, saying it aims to tighten data consistency between GSTR-1 and GSTR-3B and curb revenue leakages.
The availability of GSTR-1A for corrections before filing GSTR-3B is a welcome safeguard, he said. “Taxpayers must now ensure real-time reconciliation and error correction before the return is filed. This places greater responsibility on businesses to enhance internal controls and avoid last-minute adjustments.”
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