GST Network, which provides shared IT infrastructure and service to both central and state governments, including taxpayers and other stakeholders, announced a slew of changes in filing tax return procedures in an attempt to plug revenue leakage and deal with prolonged non-compliance.

The non-profit company on Saturday said monthly GST payment form GSTR-3B, a summary statement and monthly GST payment form, will become non-editable from the July 2025 tax period.

Moreover, it also informed that taxpayers will not be able to file monthly and annual GST returns after three years of the original filing due date.

At present, the GST portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF and taxpayers can edit such auto-populated values in form GSTR 3B itself.

GSTN now said in an advisory that taxpayers can make changes in declared outward supplies in GSTR-1A before filing their GSTR-3B in the same return period.

“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,” GSTN said.

AMRG & Associates senior partner Rajat Mohan told PTI that the move to make GSTR-3B non-editable aimed at tightening data consistency between GSTR-1 and GSTR-3B and curb revenue leakages.

Three-year deadline

Even though the law to time bar filing came about through Finance Act of 2023, the implementation is happening now. The GST advisory said taxpayers will not be able to file GSTR-1, 3B, 4, 5, 5A, 6, 7, 8 and 9 on expiry of three years from the filing due date.

Thus, GST outward supply returns, besides returns related to payment of the liability, annual returns and tax collected at source will become time-barred, enhancing system discipline and curtails prolonged non-compliance, but impacting taxpayers who may have genuine reasons.

Infosys

In a huge relief to Infosys, the director general of GST intelligence has closed pre-show notice proceeding against the tech major involving ₹32,403 crore in GST dues. The company has informed bourses that now ‘the matter stands closed’.