GST Return Filing Rules
GST Return Filing Rules Changed from July 2025 – All You Need to Know
Filing GST returns has become a crucial part of compliance for companies all over India. New regulatory changes have been made to the official GST portal as of July 1, 2025, which will change how companies handle filing, credit reconciliation, dispute resolution, and return deadlines.
Whether you are a CFO, small business owner, or other finance professional, it is imperative that you stay current. Let's examine the most significant changes to the GST rules that will take effect in July and August of 2025 and that all taxpayers should be aware of.
1.Hard-locking of values that are automatically filled in GSTR-3B
The hardest compliance change is that system-generated values in GSTR-3B are now locked.
Key Effects:
• Values that are automatically filled in from GSTR-1 and GSTR-2B will no longer be editable.
• Taxpayers are responsible for verifying the accuracy of the information at the source; errors must be corrected in source returns rather than directly in GSTR-3B.
• The objective is to reduce fraudulent ITC claims and improve the accuracy of data.
2. GST Return Filing Time-Barring
The GST Council established a final deadline for filing past-due returns on August 1, 2025.
Highlights of the Time-Bar Rule:
1. Even with late fees, returns that are past due by more than three years cannot be filed.
2. This regulation affects all returns that were due prior to July 2022 and is applicable retroactively.
3. No compliance, credit claims, or rectification will be permitted after the statute of limitations has passed.
3. Barred GST Forms & Periods (Effective 1st August 2025):
| GST Form | Barred Period |
|
GSTR-1/IFF |
June 2022 |
| GSTR-1Q | April–June 2022 |
| GSTR-3B/M | June 2022 |
| GSTR-3BQ | April–June 2022 |
| GSTR-4 | FY 2021–22 |
| GSTR-5 | June 2022 |
| GSTR-6 | June 2022 |
| GSTR-7 | June 2022 |
| GSTR-8 | June 2022 |
| GSTR-9/9C | FY 2020–21 |
4. New Structure for Multi-Jurisdictional GST Conflicts
In order to handle the intricacy of GST disputes that span several states, the July 2025 update comprises:
Highlights:
1.A centralized system for resolving disputes has been established.
2. deadlines for appeals and hearings on cross-state GST issues.
3. automated tribunal assignment for quicker adjudication.
5. Why Choose H S Lalwani & Co. for GST Compliance?
With these sweeping changes, compliance has become more technical and time-sensitive than ever.
At H S Lalwani & Co., we provide:
1. Timely GSTR-1, GSTR-3B, 9, and 9C filing
2. E-Way Bill portal assistance
3. Credit reconciliation and audit support
4. Backdated return filing before August 2025 deadline
5. Personalized tax planning & legal advisory
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