The Goods and Services Tax Network or GSTN, India’s indirect tax portal from the Centre, announced that the monthly GST payment form GSTR-3B would become non-editable from the July 2025 tax period. This notable change, along with a time bar of returns, were announced through advisories on Saturday.
“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,” read the GSTN advisory on GSTR-3B.
However, the indirect taxes body stated that taxpayers could make changes in the declared outward supplies of the GSTR-1A form before filing GSTR-3B for the same returns period. These changes will get auto-fed into the GSTR-3B.
“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,” added GSTN.
What is GSTR-3B form?
The GSTR-3B is a statement that summarises the monthly taxes along with a GST payment form. This form is filed between the 20th, 22nd and 24th of each month, depending on the category of the taxpayers.
This GSTR-3B comes pre-filled in the GST Portal according to the e outward supplies declared in GSTR-1 or GSTR-1A/ IFF, and taxpayers had the ability to edit these auto-populated values in the form itself.
The latest move by the GSTN looks like an attempt to standardise data across the GSTR forms and identify and plug leaks in GST revenue.
This change also means that businesses will now have to take care while preparing their GSTR-1A forms. The GST body states that businesses were given enough time to prepare for this through the first advisory back on October 17, 2024, and another one dated January 27, 2025. The changes were first supposed to come into effect in April 2025, but the GSTN put them on hold after various bodies asked for more time.
Time bar on GST returns from July period
In another advisory, GSTN also announced that from the July tax period, GST taxpayers would not be able to file monthly and annual GST returns after three years of the original filing due date.
“The returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from the July 2025 Tax period,” said the GST body.
The implementation of time barring, which came into effect in line with the Finance Act 2023, means that taxpayers would 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.
