Important GST Filing Changes from July 2025
Locking of GSTR-3B
GSTR-3B becomes non-editable after auto-population.
Manual changes NOT allowed after auto-fill.
Corrections can only be made via GSTR-1A before filing GSTR-3B.
Only one correction per period allowed.
Manual entry allowed only for reverse charge.
3-Year Time Limit
Returns (GSTR-1, 3B, 4, 5, 5A, 6, 7, 8, 9) not allowed after 3 years from due date.
All returns older than 3 years must be filed by 30 June 2025.
Input Tax Credit (ITC)
Errors in GSTR-1 will affect GSTR-2B and GSTR-3B ITC data.
ITC claim deadline remains 30 November of the relevant financial year.
FAQs