The Goods and Services Tax Network (GSTN) is implementing a significant change in the GSTR-3B return filing process starting July 2025. From that month onwards, the liability figures auto-populated in GSTR-3B will become non-editable. If a business misses reporting an invoice, it cannot be corrected directly in GSTR-3B anymore.
Here’s a complete breakdown of the changes and what businesses need to do before June 30, 2025, to avoid mismatches, credit loss, or non-compliance.
Table of Contents
- GSTR-3B Liability to Become Non-Editable from July 2025
- GSTR-1A: New Mandatory Correction Window
- Incorrect Rejection in IMS: Impact on Supplier and Recipient
- E-Way Bill 2.0: What Changes from July 1, 2025
- Action Plan for Businesses Before June 30, 2025
- FAQs
1. GSTR-3B Liability to Become Non-Editable from July 2025
Currently, the GSTR-3B return allows taxpayers to edit the auto-populated data before submission. This flexibility will be removed from July 2025 onwards.
Key Update:
- From July 2025, liability figures auto-populated in GSTR-3B (based on GSTR-1/IFF and GSTR-2B) will be final.
- No changes will be permitted in outward supply details within GSTR-3B. Any correction must be routed through GSTR-1A.
This update primarily affects:
- Regular taxable outward supplies
- Zero-rated supplies
- Amended invoices
2. GSTR-1A: New Mandatory Correction Window
GSTR-1A is being introduced as the only permitted method to make corrections to outward supplies before filing GSTR-3B.
Key Highlights:
- GSTR-1A must be filed before the GSTR-3B of the same tax period.
- It only permits corrections to documents issued in that same month.
- Corrections for earlier periods (on or before June 2025) must be reported in June 2025 GSTR-1 or GSTR-3B, not in GSTR-1A.
Example Scenarios:
- If an invoice from April 2024 was omitted in GSTR-1 but included in GSTR-3B: Report it in GSTR-1 of June 2025. Do not include again in GSTR-3B.
- If an April 2024 invoice was included in GSTR-1 but missed in GSTR-3B: Report it in GSTR-3B of June 2025.
Taxpayers are encouraged to use the “Tax Liability Comparison Report” available on the GST portal to reconcile differences from April 2024 to May 2025.
3. Incorrect Rejection in IMS: Impact on Supplier and Recipient
The Invoice Management System (IMS) allows recipients to accept or reject documents. However, incorrect rejection can disrupt credit claims and tax liabilities.
Consequences of Rejection:
| Document Type | Supplier Impact | Recipient Impact |
|---|---|---|
| Invoice / Debit Note | No change in liability if re-reported in GSTR-1A or amendment table | Can re-avail ITC after accepting amended record |
| Credit Note | Rejected CN not considered in auto-populated GSTR-3B, increasing supplier liability. Must be re-reported in GSTR-1A to reverse liability | Can reverse ITC after accepting amended record |
The supplier must ensure that the re-reported documents are identical to the originals. Any variation may be treated as a new document.
4. E-Way Bill 2.0: What Changes from July 1, 2025
To enhance interoperability and ensure continuity during system outages, GSTN is launching E-Way Bill 2.0 on July 1, 2025.
Key Features:
- Cross-portal access irrespective of the portal used to generate the E-Way Bill
- Generation of consolidated E-Way Bills
- Updating transporter details and extending validity
- Retrieval of consolidated documents
- Real-time synchronization of data across portals
The new system will be available via both web interface and API, allowing logistics operators to integrate seamlessly.
Businesses and transporters are advised to update their API configurations and train users on the new features well before the rollout.
5. Action Plan for Businesses Before June 30, 2025
To transition smoothly into the new system, businesses should take the following steps before filing the June 2025 return:
- Reconcile GSTR-1 and GSTR-3B data from April 2024 to May 2025
- Identify missed or mismatched invoices and report them in June returns
- Train teams to use GSTR-1A from July onwards
- Monitor IMS rejections and ensure re-reporting by suppliers
- Integrate E-Way Bill 2.0 APIs and test access before July 1
These actions will ensure continuity and reduce the risk of GST mismatches and compliance issues.
6. FAQs
Q1. Can GSTR-3B be edited after July 2025?
No. From July 2025 onwards, the system will not allow any edits to auto-populated GSTR-3B data. Corrections must be made through GSTR-1A.
Q2. What is GSTR-1A?
GSTR-1A is a new form that allows taxpayers to amend outward supply details for the current month before filing GSTR-3B.
Q3. What happens if I reject an invoice in IMS by mistake?
The supplier must re-report the same invoice either through GSTR-1A or the amendment table of GSTR-1. Only then can you reclaim the corresponding ITC.
Q4. Can I revise old invoices in GSTR-1A?
No. GSTR-1A only allows amendments for the current tax period. Older invoices must be corrected in June 2025 GSTR-1/GSTR-3B.
Q5. Is using E-Way Bill 2.0 mandatory?
Yes, from July 1, 2025, the updated E-Way Bill 2.0 system becomes active. While basic functionalities remain the same, users must migrate to the new platform or API endpoints.
Conclusion
These changes reflect the government’s intent to automate GST compliance and eliminate manual interventions. Businesses must act swiftly to reconcile past data and familiarize themselves with GSTR-1A and the E-Way Bill 2.0 portal.
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