Overview

• Starting July 2025 tax period, the GSTN will bar filing of all GST returns—including GSTR-1, GSTR-3B, GSTR-9 and others—more than three years past their due dates.
• From the July cycle, GSTR-3B auto-populated tax liabilities will become final and unchangeable after submission.
• Taxpayers must use form GSTR-1A to amend outward supply details for a given period before filing the corresponding GSTR-3B.
• The time-bar provision stems from amendments in the Finance Act, 2023, which the GSTN first warned taxpayers about in October 2024.
• The CBIC has directed field offices to alert taxpayers to file outstanding returns promptly to prevent permanent denial of input tax credits and penalties.