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11 Jul, 2025
GST filing is evolving in FY 2025–26 with tighter rules and smarter features. From July, GSTR 3B auto tax fields become locked, only GSTR 1A allows corrections, reducing errors but adding compliance pressure. Expect mandatory quarterly HSN dropdowns, stronger OTP/MFA login, and a strict three year window to file returns. Staying on top of these changes keeps your business compliant, efficient, and hassle free. This blog will provide you with detailed information on the important updates on GST return for FY 2025-26.
A GST return is a legal document that every registered taxpayer must file with the government to declare their sales, purchases, tax collected, and tax paid. It helps the government track a business’s tax liabilities and ensures that the correct amount of Goods and Services Tax (GST) is paid or refunded. Returns must be filed monthly, quarterly, or annually, depending on turnover and business type.
Under the GST system, different types of GST returns must be filed by registered taxpayers based on their business activity, turnover, and registration type. Each return serves a specific purpose and keeps your GST record updated.
This return covers all sales (outward supplies) made by a regular taxpayer. Filed monthly or quarterly (if under QRMP), it supplies invoice details that auto-populate recipient returns. Under QRMP, you can also use the optional Invoice Furnishing Facility (IFF) for early B2B invoicing.
A simplified summary return for tax payments and input credit claims. Filed monthly by most businesses, or quarterly if under QRMP. It must accurately reflect total sales, purchases, and tax amounts to ensure compliance, even if there is no transaction.
This statement-cum-challan form is for composition dealers (small taxpayers paying tax at a fixed rate). It is filed quarterly to declare turnover and make tax payments. You must submit it by the 18th of the month after each quarter, even if there is no turnover.
This is the annual return for composition taxpayers, summarising their quarterly CMP 08 filings. From FY 2024 25 onward, the due date is June 30. It consolidates your yearly turnover, tax paid, and tax liabilities as a small-scale operator.
For non-resident taxable persons, this monthly return reports supplies made in India. The due date is the 20th of the following month, awaiting final update from CBIC, but currently scheduled by default.
Used by international OIDAR service providers (digital services) supplying to Indian consumers. It reports their monthly sales and tax collected, with a due date of the 20th of the following month.
Filed monthly by Input Service Distributors (ISD) to declare the input tax credit they distribute across branches. This ensures that shared tax credits are passed correctly within the organisation.
For businesses or agencies deducting TDS under GST, this monthly return reports tax collected at source and deposit details. Timely filing by the 10th helps maintain compliance.
This form is for e-commerce operators who collect TCS under GST. It reports their monthly sales and tax collected on behalf of sellers through their platform.
The annual return for regular taxpayers, summarizing sales, purchases, credits, and taxes paid over the year. It helps reconcile monthly filings and must be completed by December 31.
Required when turnover exceeds Rs. 5 crore, this is a reconciliation statement between audited accounts and GSTR?9. It must be certified by a Chartered Accountant and filed along with the annual return.
When a business cancels GST registration, this final return must be filed within three months. It documents closing stock and pending liabilities after deregistration.
This monthly return is for UIN holders like embassies and UN bodies to claim GST refunds on inward supplies. Filed by the 28th of the next month.
For principals sending goods to job-workers, these return details inputs or capital goods dispatched. Filing is annual if turnover ≤ Rs. 5 crore (due April 25) or half-yearly if turnover > Rs. 5 crore (due April 25, October 25).
Here are the important updates on GST return for FY 2025-26:
GSTR 3B Gets Locked from July 2025
Starting July’s tax period, auto populated liability fields in GSTR 3B will be non-editable. You must file sales in GSTR 1 (or GSTR 1A corrections) before GSTR 3B due dates (by the 20th). After this, edits are not allowed, increasing the need for early accuracy.
Introducing GSTR 1A for Corrections
To adjust sales data, use GSTR 1A before filing GSTR 3B. However, it doesn’t update in real time, and changes after the 14th may only reflect next month, potentially delaying Input Tax Credit (ITC).
Three-Year Filing Limit Now Enforced
From July 1, 2025, GSTN will block return filing older than three years from the due date. Forms like GSTR 1, 3B, 4, 5, 6, 7, 8, and 9 will be inaccessible once this window closes. No late filings mean no ITC recovery for missed periods after the deadline.
Mandatory HSN Code Reporting
HSN code rules have been strengthened:
Manual typing is disabled; codes must be selected from the dropdown in GSTR 1/1A.
Enhanced Security & Two-Factor Login
GST users may soon need two-factor authentication (OTP or Aadhaar) for filing HSN-heavy returns like GSTR 1 and HSN modal screens, strengthening account security and compliance.
Why These Changes Matter?
The following details include the people who are affected by these changes:
The details below include the benefits of GST return filing:
The following details include some common mistakes to avoid when filing GST returns:
Mistyping your own or vendor GSTIN leads to mismatches and processing delays. Always double-check the GSTIN before submitting returns.
If your sales figures in GSTR 1 don’t match the summary in GSTR 3B, this raises red flags and can delay Input Tax Credit (ITC). Reconcile both before filing.
Claiming ITC incorrectly, on blocked items or without valid invoices, can trigger penalties or credit denial. Match your GSTR 2A data with purchase records carefully.
Even with no transactions, you must file NIL returns each period. Skipping this invites penalties and compliance issues.
Confusing zero-rated (exports) and nil-rated supplies (intra-state services at 0% tax) leads to credit rejections. Check classification before filing.
If tax is payable under Reverse Charge, it must be declared and paid. Missing this step means penalties and blocked ITC.
Wrong HSN codes or mixing IGST/CGST/SGST can disrupt reconciliation and attract scrutiny. Always use accurate tax headings.
Missing deadlines (like 20th for GSTR 3B or monthly returns) leads to Rs. 50 per day fines, plus interest. Set reminders and consider software tools.
From July 2025, liability fields in GSTR 3B are auto-filled and locked. Any correction must be made early via GSTR 1A before filing GSTR 3B.
Failing to reconcile purchase invoices with GSTR 2A/2B or bank statements makes errors harder to fix later. Monthly reconciliation prevents issues.
GST return filing in FY 2025–26 brings stricter rules, smarter tools, and no room for delay. With locked GSTR-3B fields, limited correction windows, and a three-year filing cap, businesses must act fast and file right. Staying compliant now means more savings, better credibility, and smooth operations ahead. Get GST-smart today, and avoid tomorrow’s tax troubles. In this article, you have learned about the important updates on GST return for FY 2025-26 in detail. Contact Online Legal India to get assistance and support in GST registration and GST return filing from professional experts.