GST Update: Weekly Goods and Service Tax latest News – November 2025

GST WEEKLY UPDATE : 31/2025-26 (03.11.2025)

1. Advisory To File Pending GST Returns Before Expiry Of Three Years:

Introduction

The Goods and Services Tax Network (GSTN) has issued an important advisory reminding taxpayers to file their pending GST returns well before the expiry of the statutory three-year period. This follows the amendments introduced through the Finance Act, 2023 (8 of 2023), dated 31 March 2023, which were brought into effect from 1 October 2023 vide Notification No. 28/2023–Central Tax dated 31 July 2023.

Legal Provision

Under the amended provisions of the Central Goods and Services Tax (CGST) Act, 2017, a time limit of three years from the due date has been prescribed for furnishing returns under:

• Section 37 – Details of Outward Supplies (GSTR-1, IFF)
• Section 39 – Monthly/Quarterly Returns and Payment of Tax (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, etc.)
• Section 44 – Annual Return (GSTR-9/9C)
• Section 52 – Statement of Tax Collected at Source (GSTR-8)

Accordingly, taxpayers will not be permitted to file these returns after three years from their respective due dates.

Implementation on GST Portal

The said restriction will be implemented on the GST portal starting with the November 2025 tax period. Consequently, any return whose due date falls three years prior or earlier and remains unfiled as on November 2025 will no longer be available for filing on or after 1 December 2025.

It may be recalled that GSTN had already issued an advisory in this regard on 29 October 2024, cautioning taxpayers about the upcoming implementation.

Illustration for Reference

For the purpose of clarity, the following table lists the latest GST returns that will become barred from filing with effect from 1 December 2025:

GST Form	Return Period to be Barred (w.e.f. 1 December 2025)
GSTR-1 / IFF	October 2022
GSTR-1 (Quarterly)	July–September 2022
GSTR-3B / Monthly	October 2022
GSTR-3B (Quarterly)	July–September 2022
GSTR-4 (Composition)	FY 2021–22
GSTR-5 (Non-resident)	October 2022
GSTR-6 (ISD)	October 2022
GSTR-7 (TDS)	October 2022
GSTR-8 (TCS)	October 2022
GSTR-9 / 9C (Annual Return & Audit)	FY 2020–21

Read Also: GSTN Postpones Non-Editable Table 3.2 in GSTR-3B After Taxpayers’ Grievances

Advisory to Taxpayers

Taxpayers are strongly advised to:

• Review their filing history and identify any pending or missed returns.
• Complete the filing of such pending returns well before November 2025, to avoid permanent closure of the filing facility.
• Reconcile outward and inward supplies, input tax credit, and other tax liabilities to ensure compliance.

Conclusion:

This move aims to bring finality to return filing and ensure that the GST database reflects accurate and timely compliance. Professionals and taxpayers should therefore take immediate steps to regularize their filings before the three-year limitation period expires.

 2. Introduction Of Import Of Goods Details In IMS:

Introduction

The Invoice Management System (IMS), launched on the GST portal from the October 2024 tax period, allows recipient taxpayers to manage inward supplies by taking specific actions—Accept, Reject, or Keep Pending—on records uploaded by suppliers through GSTR-1/1A/IFF.

To further streamline compliance and enhance taxpayer convenience, GSTN has now introduced a new module — “Import of Goods” — within IMS. This enables taxpayers to view and act upon their Bills of Entry (BoE) filed for import of goods, including those from Special Economic Zones (SEZs). The functionality becomes operational from the October 2025 period onwards.

New Functionality: Import of Goods in IMS

The newly added ‘Import of Goods’ section brings into scope the import transactions reported through Customs, integrating data with the GST system. Taxpayers can now view and take permitted actions on each Bill of Entry directly from their IMS dashboard.

If no action is taken on an individual BoE, it shall be treated as deemed accepted. Based on actions recorded in IMS, the draft GSTR-2B will be generated automatically on the 14th of the subsequent month. Notably, taxpayers can revise actions even after GSTR-2B generation, up to the filing of GSTR-3B.

Sub-Sections Available under ‘Import of Goods’

The following categories have been introduced within IMS for ease of navigation and compliance:

Code	Description
IMPG	Import of Goods from overseas (Original BoEs).
IMPGA	Amendments to BoEs filed for imports from overseas (including Value and GSTIN amendments).
IMPGSEZ	Import of Goods from SEZ (Original BoEs).
IMPGSEZA	Amendments to BoEs filed for imports from SEZ (including Value and GSTIN amendments).

Handling GSTIN Change in Bills of Entry (BoE)

The IMS now supports processing of GSTIN amendments in BoEs alongside value amendments. When a GSTIN is changed:

• The previous GSTIN (G1) must reverse the ITC earlier availed, and
• The amended GSTIN (G2) becomes entitled to claim the eligible ITC.

Where ITC has already been reversed (fully or partially), taxpayers under the previous GSTIN can declare the appropriate amount for adjustment. The system automatically ensures that ITC flows correctly to the amended GSTIN after reversal.

These records are reflected distinctly in IMS under “Amendment Type – GSTIN” and are color-coded for easy identification.

Actions Permitted in IMS for BoE

The IMS dashboard provides three possible actions for each Bill of Entry:

1. Accept – To confirm and include the BoE in eligible ITC under GSTR-2B and auto-populate in GSTR-3B.
2. Pending – To temporarily withhold a BoE from GSTR-2B and GSTR-3B until reviewed.
3. No Action Taken – Automatically treated as Deemed Accepted at the time of GSTR-2B generation.

Note: The “Reject” option is not available for BoE records. Certain scenarios, such as downward value amendments or ITC reversal for GSTIN changes, do not permit the “Pending” status.

Other Key Features and Changes

• Multiple value amendments are automatically replaced with the latest version on the IMS dashboard.
• Reversal entries for previous GSTINs and corresponding credit flow to amended GSTINs are managed automatically.
• New columns added in GSTR-2B for IMPG/IMPGSEZ categories:
  • Type of Amendment
  • ITC Reduction Required (Yes/No)
  • Amount Declared for ITC Reduction – IGST
  • Amount Declared for ITC Reduction – Cess
• GSTR-2B Excel now includes four sheets for import-related data — IMPG, IMPGA, IMPGSEZ, and IMPGSEZA.
• GSTR-2A has been updated to include “Type of Amendment” in its Amendment History section.

Read Also: New GST Mandates from April 2025: MFA, E-Invoicing & More

Taxpayer Advisory

Taxpayers are advised to:

• Regularly monitor their IMS dashboard for import records and take appropriate action before the 14th of the following month.
• Ensure timely acceptance or review of BoEs to maintain accuracy in ITC reflection under GSTR-2B and GSTR-3B.

Use the recompute option in IMS when changes are made after 14th of the month to ensure correct ITC computation.

3. Advisory On Simplified GST Registration Scheme (Effective from November 1, 2025):

In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, the Government has introduced a Simplified GST Registration Scheme aimed at reducing compliance burden and enhancing the ease of doing business for small taxpayers. This initiative reflects the continued commitment to simplify GST compliance procedures and promote voluntary tax participation.

1. Objective of the Scheme

The Simplified GST Registration Scheme seeks to provide a streamlined process for small taxpayers whose tax liabilities remain within a modest range, thereby ensuring ease of entry into the GST framework without complex documentation or lengthy verification procedures.

2. Eligibility Criteria under Rule 14A

As per Rule 14A – “Option for taxpayers having a monthly output tax liability below the prescribed threshold limit” – any person may apply under this scheme if:

• The total monthly output tax liability on the supply of goods or services (or both) does not exceed ₹2.5 lakh, inclusive of CGST, SGST/UTGST, IGST, and Compensation Cess.
• The option may be exercised on self-assessment basis by the applicant.
• A person registered under this rule in a particular State or Union Territory shall not be eligible to obtain another registration under the same PAN within the same jurisdiction under Rule 14A.

3. Key Features on the GST Portal:

To facilitate ease of registration under the scheme, the following functionalities have been enabled on the GST Portal:

• During registration in FORM GST REG-01, applicants must select “Yes” under “Option for Registration under Rule 14A.”
• Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner of the entity.
• Upon successful Aadhaar authentication, registration shall be granted electronically within three working days from the date of generation of the Application Reference Number (ARN).

4. Withdrawal from the Scheme:

Taxpayers opting for registration under Rule 14A should note the following compliance requirements in case they wish to withdraw from the scheme at a later date:

• All pending returns from the date of registration up to the date of the withdrawal application must be duly filed.
• The taxpayer must have filed:
  • Returns for a minimum of three months, if applying for withdrawal before April 1, 2026, or
  • Returns for at least one tax period, if applying for withdrawal on or after April 1, 2026.
• There must be no pending amendment or cancellation application in respect of the registration obtained under Rule 14A.
• There must be no proceedings initiated or pending under Section 29 (relating to cancellation of registration) for the said registration.

5. Conclusion:

The Simplified GST Registration Scheme marks a significant step toward making India’s indirect tax system more inclusive, efficient, and business-friendly. By streamlining procedures and leveraging technology-based verification, the scheme ensures faster onboarding for small taxpayers while maintaining compliance integrity.

Taxpayers are encouraged to carefully evaluate their eligibility and compliance responsibilities before opting for the scheme.— Team GSTN

Read Also: GST Revamp on the Horizon: What Businesses and Consumers Should Know

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