GST Changes Summary – Effective from 1st July 2025

✅ Key Changes:

1. GSTR-3B Non-Editable

   • Auto-filled from GSTR-1/IFF/GSTR-1A

   • Corrections via new GSTR-1A only

   • Effective: July 2025 returns (filed in August)

2. 3-Year Filing Limit for Old Returns

   • Returns before June 2022 barred after 31 July 2025

   • No backfilling allowed after this date

3. E-Way Bill Portal 2.0 Launched

   • Goes live 1 July 2025

   • Fully integrated with existing system

   • Real-time sync and improved API features

4. GSTR-4 Deadline: 30 June 2025

   • For FY 2024–25 (composition scheme)

   • Late filing attracts penalty

5. GST Amnesty Scheme Ends: 30 June 2025

   • Last chance to file pending returns with reduced late fees

📌 Actions to Take Before 1 July 2025

Task	Deadline	Action
File GSTR-4 for FY 2024–25	30 June 2025	Avoid late fees
Avail GST Amnesty Scheme	30 June 2025	File old returns with fee waiver
File >3-year-old returns	31 July 2025	Prevent permanent portal lock
Prepare for GSTR-3B auto-population	From 1 July 2025	Use GSTR-1A for changes
Update E-Way Bill APIs	From 1 July 2025	Start using new portal

📅 Important GST Due Dates – July 2025

• 10 July – GSTR-7, GSTR-8

• 11 July – GSTR-1 (monthly)

• 13 July – GSTR-1/IFF (QRMP), GSTR-6

• 20 July – GSTR-3B (monthly), GSTR-5A

• 22/24 July – GSTR-3B (QRMP: Group A/B states)

• 30 July – ITC-04 (Apr–Jun 2025 job work return)