Explained: Changes in GSTR-3B and GST return filing rules from July 2025

Goods and Services Tax Network (GSTN) on Saturday, June 7, said that the monthly GST payment form GSTR-3B, which is a summary return that taxpayers file regularly to report their GST liabilities for a specific period, will become non-editable starting from July 2025. 

In an advisory issued on Saturday, GSTN said taxpayers can make changes in outward supplies in GSTR-1A before filing their GSTR-3B in the same return period and such changes will be auto-populated in GSTR-3B.   

“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,” GSTN said in the advisory dated June 7. 

“With the introduction of form GSTR 1A, taxpayers now have a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing them an opportunity to correct their liabilities before filing their GSTR-3B in the same return period. In view of the same, from the July 2025 tax period for which form GSTR 3B will be furnished in August 2025, such auto-populated liability will become non-editable. Thus, 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," it added.

In a separate advisory, also dated June 7, GSTN said that starting from the July tax period, taxpayers will be unable to file monthly and annual GST returns after three years from the original filing due date. The July 2025 tax period means taxpayers will file monthly returns in August this year.

“...the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9,” the update stated. 

Let’s understand these updates:

GSTR-3B becomes non-editable

GSTR-3B is a monthly summary return that registered taxpayers file in a staggered manner between the 20th, 22nd and 24th of every month for different categories of taxpayers. The filing shows details including the GST liabilities, GST paid on purchases and final GST payable.  

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. 

Currently, taxpayers can edit the auto-populated values in form GSTR 3B. Taxpayers will now be unable to do the same.  

This is aimed at maintaining data consistency between GSTR-1 and GSTR-3B and curbing revenue leakages, a PTI report quoted AMRG & Associates Senior Partner Rajat Mohan as saying.  

However, the availability of GSTR-1A for corrections before filing GSTR-3B is a welcome safeguard.

"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," Mohan added.

GST returns to become time-barred

In October 2024, the GST Network (GSTN) notified taxpayers that the said provision of tax barring would be implemented in early 2025.

Taxpayers will no longer be able to file certain GST returns if 3 years have passed from their due date. These returns include GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9. 

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.

Thus, GST outward supply returns, besides returns related to payment of the liability, annual returns and tax collected at source will become time-barred.

"The returns will be barred from filing after the expiry of three years. The said restriction will be implemented on the GST portal from the July 2025 Tax period," the GSTN advisory said.

It advised taxpayers to reconcile their records and file their GST returns as soon as possible if not filed till now, the advisory added. 

While this could enhance system discipline and prevent non-compliance in the long run, it may severely impact taxpayers who have pending filings due to litigation, system issues or genuine oversight, a PTI report quoted Mohan as saying. 

"The absence of a redressal mechanism for exceptional cases could lead to permanent denial of Input Tax Credit and financial setbacks," Mohan said.