Important GST Changes Effective From 1st July 2025:
1️⃣ GSTR-3B Once Filed – Cannot Be Changed
Earlier, many businesses used to adjust figures in GSTR-3B. But now, after 1 July, you cannot edit GSTR‑3B once submitted.
✅ Details in GSTR-3B will be picked directly from your GSTR-1.
✅ Any correction must be done through GSTR-1A only — and only once per month.
🧾 For example:
If you are a shopkeeper and by mistake overstate your sales, you can’t fix it in 3B later. You’ll have to use GSTR-1A for that.
2️⃣ Old GST Returns – Can’t File After 3 Years
From now on, if you miss filing returns, and 3 years have passed, the portal will automatically block you.
✅ This applies to all returns like GSTR‑1, 3B, 4, 9, etc.
🧾 Example:
If you run a boutique and forgot to file GSTR-3B for April 2022, and try in July 2025, you won’t be allowed anymore.
3️⃣ Second e‑Way Bill Portal Launched
To reduce technical issues, the government launched ewaybill2.gst.gov.in as an additional portal.
✅ Helps avoid downtime during festive rush or high transport seasons.
🧾 Example:
If you transport goods from Mumbai to Delhi, and the old portal is down, you can now use the second one.
4️⃣ New Option in ITC Ledger – “Pending”
When you receive a credit/debit note, you now have the choice to mark it as Pending instead of accepting or rejecting immediately.
✅ Helps when there is confusion between buyer and seller.
✅ You can also add remarks for clarity.
🧾 Example:
If you are a CA and your software provider sends you a debit note, but you’re unsure, you can now mark it “Pending.”
5️⃣ GST Slabs May Change Soon
The GST Council is discussing a new slab structure.
✅ The 12% slab may be removed, and items moved to 5% or 18%.
✅ A 3-tier system might be introduced.
🧾 Example:
If you sell daily-use items, some products may get cheaper after slab changes.
💼 What Local Business Owners Should Do
| Action | Why It’s Important |
|---|---|
| ✅ File all old returns now | Avoid portal lock after 3 years |
| ✅ Match GSTR-1 & 3B details | No changes allowed post filing |
| ✅ Track credit/debit notes | Use Pending option when in doubt |
| ✅ Monitor GST slab news | Adjust product pricing smartly |
| ✅ Use both e-Way portals | Avoid delivery delays during peak |
✨ Final Words
The GST changes from 1st July 2025 are not just for big companies. Even if you have a small firm, side hustle, or local shop, these rules apply to you.
Stay updated, file on time, and maintain your accounts cleanly. The tax department is watching closely — but also giving better tools to honest taxpayers.