GST Return FILING Changes from October 2025

By | October 3, 2025
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GST Return FILING Changes from October 2025

GST Return System Changes (from October 2025)

  • GSTR-1 and GSTR-3B Integration:

    • Figures from your filed GSTR-1 will now auto-populate in GSTR-3B.
    • Crucially, this auto-populated liability data in GSTR-3B will be non-editable.
    • If you make a mistake in GSTR-1, you must correct it through GSTR-1A before filing GSTR-3B for that month, or make adjustments in subsequent months.

  • Invoice Management System (IMS) and GSTR-2B:

    • Contrary to some beliefs, the auto-generated GSTR-2B will still be available for viewing and downloading.
    • However, the Invoice Management System (IMS) has become highly relevant. On the IMS dashboard, you can take actions on inward supplies by marking invoices as ‘Accept,’ ‘Reject,’ or ‘Pending’.
    • If you take any action (Accept/Reject/Pending) on any invoice in the IMS, you must then manually compute and generate your own GSTR-2B. The data from this self-computed GSTR-2B will then populate into your GSTR-3B.
    • Not taking any action on invoices in the IMS is considered a ‘deemed acceptance’.

  • Handling Invoices in IMS:

    • You can view up to 100 records per page and use a ‘select all’ option to accept, reject, or keep pending all invoices across all pages at once, which is useful for taxpayers with a large volume of invoices.
    • You can also search for invoices by a specific party’s GST number to take action on them separately.
    • There is an option to reset your action if you make a mistake.

  • Changes for Credit Notes in IMS:

    • For credit notes, a ‘Pending’ tab will now be available, in addition to ‘Accept’ and ‘Reject’. This allows you more time to verify the details before taking action.
    • A new feature will allow you to specify the amount of ITC to be reversed. For example, if a credit note is for ₹1,800 ITC, but you only availed ₹1,000, you will be able to reverse only the availed amount of ₹1,000.

  • Changes in GSTR-7:

    • TDS deductors filing GSTR-7 must now provide invoice-wise reporting.
    • This change is mandatory from the GSTR-7 return for September, which is to be filed by October 10th.
    • A nil GSTR-7 must also be filed.

Annual Return (GSTR-9 & 9C) for FY 24-25

  • Filing Deadline: The due date for filing GSTR-9 and GSTR-9C for the financial year 2024-25 is December 31, 2025.
  • Turnover Exemption: Filing GSTR-9 (Annual Return) is optional for taxpayers with an annual turnover of up to ₹2 crore. This rule now applies to future years as well.
  • Changes in GSTR-9 Tables:
    • Table 6 (ITC availed) and Table 7 (ITC reversed) in GSTR-9 will be updated.
    • These tables will now have separate fields to report ITC related to the current financial year (FY 24-25) and adjustments related to the previous financial year.
    • This change is intended to simplify the reconciliation process with GSTR-2B in Table 8.

Important Action Items and Deadlines for October

  • Check for GST Notices: Taxpayers should immediately check their dashboard under ‘View Notice and Orders’ -> ‘Additional Notice and Orders’ for any new notices, as the deadline for issuing notices for FY 21-22 (u/s 73) and FY 19-20 (u/s 74) was September 30, 2025.
  • File Pending GST Returns: If any GST returns (like GSTR-1, GSTR-3B, GSTR-4, GSTR-9/9C for FY 21-22) are pending for the last three years, you must file them by October 31, 2025. From November 1, 2025, the portal will block filing for these periods.
  • Company Compliances (MCA): File forms like DIR-3 KYC (due October 15), ADT-1, and MSME-related forms in October to avoid heavy penalties.
  • Tax Audit & ITR: The extended due date for tax audits is October 31, 2025, and the corresponding ITR should also be filed by then.
  • ITR E-verification: If you filed your non-audit ITR on the last day (September 16), the deadline to e-verify it is October 16 (within 30 days of filing).
  • TDS/TCS Compliances: File Quarter 2 (FY 25-26) TDS returns and pay TDS/TCS for the month. Note that deadlines have now been set for filing TDS correction statements for past financial years, which can only be done until March 31, 2026.