As the new quarter begins, taxpayers must prepare for critical GST compliance reforms taking effect from 1 July 2025. These include non-editable GSTR-3B, a 3-year filing cut-off, and upgraded e-way bill systems, along with the closing window for the GST Amnesty Scheme and GSTR-4 filing grace period.
✅ 1. GSTR-3B Will Become Non-Editable (New Auto-Population Rule)
Effective From: Returns for July 2025 period (filed in August 2025)
- GSTR-3B liability values will be auto-populated from GSTR-1, IFF, or GSTR-1A
- These values will be non-editable
- Errors must be corrected via Form GSTR-1A (newly introduced) before filing GSTR-3B
📌 Action Required: Carefully review GSTR-1/IFF data and amend via GSTR-1A if needed
📅 Reference Advisory Date: 7th June 2025
✅ 2. 3-Year Limit for Filing Past GST Returns (No More Backfiling)
Effective From: 1 August 2025 (for returns due ≥3 years ago)
Returns covered:
| GST Return Type | Blocked From Filing After |
|---|---|
| GSTR-1 / IFF | June 2022 |
| GSTR-3B | June 2022 |
| GSTR-4 | FY 2021–22 |
| GSTR-5 to GSTR-8 | June 2022 |
| GSTR-9 / 9C | FY 2020–21 |
🛑 If not filed by 31st July 2025, these returns will be permanently barred from the portal.
📅 Reference Advisory Date: 18th June 2025
✅ 3. E-Way Bill Portal 2.0 Goes Live (Inter-Operable with 1.0)
Launch Date: 1 July 2025
New Portal: ewaybill2.gst.gov.in
🔄 Fully integrated with E-Way Bill 1.0 for:
- Generating or extending E-Way Bills
- Updating vehicle or transporter info
- Creating consolidated E-Way Bills
- API-based access for businesses
✅ Syncs both portals in real-time
✅ Ensures business continuity during outages
📅 Reference Advisory Date: 16th June 2025
⏳ 4. GSTR-4 Filing Deadline: 30 June 2025
- GSTR-4 (for composition taxpayers) for FY 2024–25 must be filed by 30 June 2025
- After 30 June, returns can still be filed but with late fees
- Avoid penalty by filing on or before deadline
🚨 5. GST Amnesty Scheme Ends on 30 June 2025
If you have old pending GST returns, late fees, or are eligible for reduced penalties, take advantage of the GST Amnesty Scheme before it expires.
🔐 Last Date to Avail Amnesty: 30 June 2025
📝 Covers non-filers and delayed filers with partial or full waiver of late fee (as per scheme conditions)
🧾 Summary: What You Need To Do Before 1 July 2025
| Task | Deadline | Action |
|---|---|---|
| File GSTR-4 for FY 2024–25 | 30 June 2025 | Avoid late fees |
| Avail GST Amnesty Scheme | 30 June 2025 | File pending returns with reduced late fees |
| File returns older than 3 years | 31 July 2025 | Prevent permanent block from 1 August |
| Prepare for non-editable GSTR-3B | From 1 July 2025 | Start using GSTR-1A for corrections |
| Update E-Way Bill APIs | From 1 July 2025 | Use new portal for improved functionality |
🗓️ GST DUE DATES FOR JULY 2025
| 📆 Due Date | 🧾 Form | 📝 Description |
|---|---|---|
| 10 July | GSTR‑7 | TDS return under GST |
| 10 July | GSTR‑8 | TCS return by e-commerce operators |
| 11 July | GSTR‑1 | Monthly return for outward supplies (turnover > ₹5 Cr) |
| 13 July | GSTR‑1 & GSTR-5 | QRMP scheme (for June Qtr) |
| 13 July | GSTR‑6 | GSTR‑3B |
| 20 July | GSTR‑3B & GSTR-5A | Monthly return (taxpayers > ₹5 Cr or opted for monthly) |
| 22 July | GSTR‑3B | Quarterly filers (QRMP) for Group A states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, Andhra Pradesh, etc.) |
| 24 July | GSTR‑3B | Quarterly filers (QRMP) for Group B states (Delhi, Punjab, Haryana, HP, JK, UP, Uttarakhand, WB, NE states, Bihar, Jharkhand, Rajasthan) |
| 30 July | ITC-04 | Job work declaration for April–June 2025 (if applicable) |
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