📢 Important GST Changes from 1st July 2025

 

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.

 

✅ 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

 

🧾 Summary:

What You Need To Do After 1 July 2025

Task	Deadline	Action
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)