GST return filing has become an integral compliance for any finance team or professional. Some significant GST return filing rule changes from July 2025 are underway on your official GST portal, and one of the updates involves bringing transformative changes to your compliance solution. Let’s dive deep into the two updates below, effective July 2025.Hard-locking of auto-populated values in GSTR-3BImplementation of time-barring of GST return filingKey GST Return Filing Rule Changes (Effective July 2025)GST return filing rules from July 2025 are changing, impacting all sections of the taxpayers. The changes demand precision and timeliness in GST return filing, failing which taxpayers will face GST notices and penalties.The GST authorities have already notified the new rules for GST return, but the GST Network (GSTN) has only recently updated the GST portal. The GSTN issued two new advisories on 7th June 2025 as given below-Advisory regarding non-editable of auto-populated liability in GSTR-3BBarring of GST Return on expiry of three yearsAdvisory regarding non-editable of auto-populated liability in GSTR-3BFrom the July 2025 tax period onwards, GSTR-3B will become non-editable for Table-3 values auto-filled from GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF).

The GSTN has introduced a facility for auto-population of details into GSTR-3B from GSTR-1 and GSTR-2B from 4th September 2020.Latest Updates7th June, 2025GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-3B after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period.Via another advisory, the government implemented hard locking of auto-populated liability in GSTR-3B from the July 2025 tax period onwards (filed in August 2025).Applicability of GSTR-3B Autofill FacilityThe GSTR-3B autofill facility is made available for normal taxpayers, SEZ units, SEZ developers, and the casual taxable persons filing monthly GSTR-1. The PDF of Form GSTR-3B will be available on the GSTR-3B dashboard once the taxpayer files GSTR-1. This facility will be available for quarterly filers at a later date. The same is available on the GSTR-3B dashboard on the GST portal.Date of Availability of the GSTR-3B Autofill FacilityThis facility is available from the tax period of August 2020 onwards.

GSTR-3B is the summary return that taxpayers must file regularly to show details of sales, ITC claims, tax liability, refunds, etc recorded on their GSTIN. This article gives a comprehensive overview of GSTR-3B and its applicability. Clear provides an end-to-end GSTR-3B filing solution with advanced features for automating sales and ITC reconciliations, maximising ITC claims, Table-4 reporting, ITC offset, vendor communication and filing. Continue reading to know more about GSTR 3B.Latest Updates7th June, 2025GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-3B after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period.Via another advisory, the government implemented hard locking of auto-populated liability in GSTR-3B from the July 2025 tax period onwards (filed in August 2025).11th April 2025GSTN issued an advisory on reporting values in Table 3.2 of GSTR-3B.Starting from April 2025, the auto-populated values in Table 3.2 for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable.Taxpayers would need to correct the incorrect values by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods. 10th January 2025Due Dates for filling of GSTR-1 and GSTR-3B (monthly and quarterly) for December 2024 were extended by two days as per the CGST notifications 01/2025 and 02/2025.29th September 2024As per the latest advisory from the GSTN, due to persistent demand from trade, the return data for July 2017 and August 2017 that was earlier archived on 1st August and on 1st September respectively has been restored until further notice. 24th September 2024As per the advisory from GST Network, on 01st October 2024, data of September 2017 shall be taken down from the GST portal in line with its data archival policy of saving data up to 7 years. What is GSTR 3B?GSTR-3B is a self-declared summary GST return filed every month (quarterly for the QRMP scheme).

The Central Board of Indirect Taxes & Customs (CBIC) introduced Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme under Goods and Services Tax (GST) to help small taxpayers whose turnover is less than Rs.5 crores. The QRMP scheme allows the taxpayers to file GSTR-3B on a quarterly basis and pay tax every month.Clear GST software has an in-built solution to help you finish this task easily. Tax professionals or businesses can easily upload a CSV file format containing the list of GSTINs and the selected filing frequency either ‘monthly’ or ‘quarterly’. The same will get updated on the GST portal within a few seconds!For a complete feature set on Clear GST software for complying under the QRMP scheme, read through the further sections here.Latest Updates on QRMP scheme10th June 2025QRMP taxpayers were facing difficulties while trying to refund applications. The portal was not recognising invoices furnished using IFF for the first two months of the quarter resulting in the inability to proceed with refund filing.

GSTR-5A is a specific GST return filed every month. In this article, we will discuss about GST return for non-resident OIDAR service providers in detail.Latest update7th June 2025GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-3B after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period.Online Information and Database Access or Retrieval (OIDAR)In today’s world, the businesses are not bound by the national boundaries. One of the mediums to provide services in India from abroad is through the use of the internet. There are various models through which these services are offered to the service users.For example, Amazon providing cloud-based services (AWS) from the United States in India.

GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. You must make sure that a valid GSTIN is filled while entering sales invoice details.Latest Updates7th June, 2025GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-1 after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period.9th January 2025GSTN issued an advisory on implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A.Phase 3 for reporting of HSN code in Table 12 of GSTR-1 & 1A is being implemented from January 2025 return period on the GST portal.In this phase manual entry of HSN has been replaced by choosing correct HSN from given drop down. A customized description mentioned in HSN master will auto-populate in a new filed called “Description as per HSN Code". Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately.Following validations in Table 12 with regards to value of the supplies have also been introduced: *Validate the value of B2B supplies shown in different Tables viz: 4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12. Similarly, validate the value of B2C supplies shown in different tables viz: 5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B (unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipient unregistered) with the value of B2C supplies shown in Table-12. In case of amendments, only the differential value will be taken for the purpose of validation. *However, initially these validations have been kept in warning mode only, that means warning or alert message shall be shown in case of mismatch in values, whereas taxpayers will be able to file GSTR-1 in such cases. Further, in case B2B supplies are reported in other tables of GSTR-1, in that case B2B tab of Table-12 cannot be left empty.29th September 2024As per the latest advisory from the GSTN, due to persistent demand from trade, the return data for July 2017 and August 2017 was earlier archived on 1st August and on 1st September respectively has been restored until further notice. 24th September 2024As per the advisory from GST Network, on 01st October 2024, data of September 2017 shall be taken down from the GST portal in line with its data archival policy of saving data up to 7 years.10th July 2024A new optional facility in Form GSTR-1A is notified for taxpayers to add/amend details filed in the GSTR-1 (or IFF) for a tax period before filing their GSTR-3B for the same tax period.CGST Rule 59(4) has been amended to replace the invoice reporting limit of Rs.2.5 lakhs with Rs.1 lakh for inter-state supplies to unregistered persons. Accordingly, the GSTR-1 and GSTR-5 formats are amended to reflect the revised limit, which will apply from 1 August 2024.What is GSTR-1?GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections.

GSTR-6 is a monthly GST return that every Input Services Distributor must file for furnishing details of input service invoices on which credit has been received and needs to be distributed.Latest Update7th June 2025GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-3B after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period. Notification No. 16/2024-Central Tax dated 6th August, 2024Before the said notification, the ISD mechanism was not mandatory. But via the above notification, the government amended Sec 2(61) and Sec 20 of the CGST Act, 2017 and made the ISD provisions mandatory effective from 1st April, 2025. Notification No. 12/2024-Central Tax dated 10th July, 2024CBIC amended Rule 39 of the CGST Rules, 2017, and prescribed the method for allocating ITC by an ISD but the same is yet to be notified.What is GSTR 6?GSTR 6 is a special monthly return that has to be filed by an Input Service Distributor.

GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1. The form was suspended within a few months of implementing GST in the year 2017 but has been reintroduced in 2024. In this article, we discuss the following topics in detail:Meaning and purpose of GSTR-1ADue date to file GSTR-1ADetails and format of GSTR-1ALatest Updates7th June 20251. GSTN via advisory will implement hard-locking of auto-populated sales liability values in GSTR-3B from July 2025 tax period (filed in August 2025) onwards. It means taxpayers cannot manually edit Table 3 values in GSTR-3B, auto-filled from GSTR-1/GSTR-1A/IFF. The suppliers must take prompt/regular actions using GSTR-1A on any documents rejected by their B2B buyers on the Invoice Management System (IMS).2.GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 after the expiry of a period of three years from the due date of furnishing the said return.

GST news and updates must be tracked by every business for ensuring timely and 100% compliance. Read on to get the latest developments from CBIC, GST Council and GST Network/portal on GST returns and compliances, e-way bills and e-invoicing systems. Latest GST News1. 2025 GST Updates7 June 20251. GSTN via advisory will implement hard-locking of auto-populated sales liability values in GSTR-3B from July 2025 tax period (filed in August 2025) onwards. It means taxpayers cannot manually edit Table 3 values in GSTR-3B, auto-filled from GSTR-1/GSTR-1A/IFF.

Imagine you’re establishing your business in the tech corridors of Karnataka or the vibrant markets of West Bengal. Have you noticed first two digits of your GSTIN upon GST registration? It reveals more than just a code! The first two digits of your GSTIN refers to your business’s home State or Union Territory (UT). GST State code is the unique identification number representing every State/UT in which the taxpayer is registered under the GST law. For instance, 19 for West Bengal or 29 for Karnataka.GST State code helps taxpayers to navigate the complexities of GST jurisdiction in India. Anyone verifying the GSTIN can identify the State/UT in which you've obtained GST registration and operating from.