GST New Rule From July 2025: Returns Can’t Be Filed After 3 Years; What Happens If You Miss Deadline?

GST New Rule From July 2025: The Goods and Services Tax Network (GSTN) has introduced vital adjustments efficient from the July 2025 tax length. Going ahead, the per month GST cost shape GSTR-3B will grow to be non-editable after submitting. Additionally, taxpayers will now not be allowed to document any GST returns past 3 years from their authentic due dates.

According to the advisory, GSTR-3B will proceed to be auto-populated in line with gross sales information submitted in bureaucracy like GSTR-1. However, any corrections or updates will have to be made previously throughout the newly offered GSTR-1A shape. The revised main points will then mechanically mirror in GSTR-3B. Once filed, the GSTR-3B shape can’t be manually edited, marking a significant shift from the present machine.

“For the July 2025 tax period, to be filed in August 2025, the auto-populated tax liability in GSTR-3B will be final and cannot be changed after filing,” the advisory said. This transfer is aimed toward making improvements to information accuracy between other GST bureaucracy and combating tax leakage. 

What Is GSTR-3B?

GSTR-3B is a per month abstract go back used to document tax legal responsibility and is filed between the 20th and 24th of every month, relying on the kind of taxpayer. Currently, companies obtain a pre-filled model of this way, however they are able to nonetheless make edits earlier than ultimate submission. That flexibility will now not be to be had after the brand new rule kicks in. In some other essential replace, GSTN stated that ranging from July 2025, taxpayers won’t be able to document any GST go back whether it is greater than 3 years past due.

This comprises per month returns like GSTR-1 and GSTR-3B, annual returns like GSTR-9, and different returns comparable to GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8. This rule used to be offered throughout the Finance Act, 2023, and can now be applied at the GST portal.

What Happens If GST Return Is Not Filed Within 3 Years? 

It implies that if a go back isn’t filed inside 3 years of its due date, it’s going to grow to be completely time-barred and can’t be submitted. GSTN has prompt all taxpayers to reconcile their accounts and document any pending returns once imaginable to steer clear of being locked out through the brand new point in time. (With Inputs From IANS)