GST New Rule From July 2025: Returns Can’t Be Filed After 3 Years, Says GSTN - Here's All You Need To Know

The Goods and Services Tax Network (GSTN) has issued a strong advisory to all taxpayers, warning that GST returns will not be accepted on the GST portal after a period of three years from their original due date. This rule, which was brought in under the Finance Act of 2023, will come into effect starting from the July 2025 tax period.

It means that taxpayers will not be able to file any returns such as GSTR-1, GSTR-3B, GSTR-9, and others if more than three years have passed from the deadline for those returns.

The rule covers all key return types falling under Sections 37, 39, 44, and 52 of the GST Act. The government has urged taxpayers to check their records and file any pending GST returns at the earliest.

After the deadline, the portal will no longer accept late filings, and businesses could face compliance issues or penalties for failing to file within the three-year window.

Also Read: Selling Stocks! How To Save Capital Gain Tax? All You Need To Know

Auto-Filled GSTR-3B To Become Non-Editable

Currently, the GSTR-3B form, which taxpayers use to declare monthly tax liability, allows for editing of the auto-filled tax data. This data is pulled from outward supply declarations made in GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF).

However, starting with the July 2025 tax period, taxpayers will no longer be allowed to edit this auto-filled tax liability directly in GSTR-3B.

Instead, any corrections to tax data must be made through the new GSTR-1A form. This form lets taxpayers revise their outward supply details for the same period before they file GSTR-3B. This move is aimed at improving data accuracy and preventing mismatches between different GST forms.

Once this change takes effect, it will be important for businesses to review their filings carefully before submission, as last-minute edits will not be possible in GSTR-3B.

GST Collection in May 2025 

GST collections remained strong in May 2025, with total revenue crossing Rs 2.01 lakh crore for the second month in a row. This marks a 16.4 percent increase compared to the same month last year. In April, collections had reached a record high of Rs 2.37 lakh crore, and the positive momentum continued into May.

Domestic GST revenue saw a growth of 13.7 percent, reaching about Rs 1.5 lakh crore. At the same time, GST collected from imports jumped by 25.2 percent to Rs 51,266 crore. The total revenue also included Rs 35,434 crore from Central GST, Rs 43,902 crore from State GST, and around Rs 1.09 lakh crore from Integrated GST. Additionally, cess collections stood at Rs 12,879 crore. Refunds issued during May were Rs 27,210 crore, which is 4 percent lower than the same time last year.

The net GST collection for May came in at around Rs 1.74 lakh crore, showing a year-on-year growth of 20.4 percent. Among the states, Maharashtra, Karnataka, Tamil Nadu, and West Bengal showed strong performance with increases of 17 to 25 percent.

In contrast, states like Gujarat, Andhra Pradesh, and Telangana posted smaller gains of up to 6 percent. Other states such as Madhya Pradesh, Haryana, Punjab, and Rajasthan recorded moderate growth of around 10 percent.