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

GST WEEKLY UPDATE : 26/2025-26 (29.09.2025)

1. Advisory: New Changes In Invoice Management System (IMS):

This is to bring to your notice that several new changes have been introduced in the Invoice Management System (IMS) to simplify the taxation system and reduce the compliance burden on the taxpayers. The following are the key updates

Pending action for specified records: Taxpayers can keep specified records pending for a limited time period. For monthly taxpayers, this period is one tax period (months), for quarterly taxpayers also it is one tax period (quarter) only. The specified records which can be kept pending in the system are mentioned below

1. Credit notes, or upward amendment of Credit note
2. Downward amendment of CN where original CN rejected
3. Downward amendment of Invoice / DN only where original Invoice already accepted and 3B has been filed
4. ECO-Document downward amendment only where original accepted, and 3B has been filed

Declaring ITC reduction amount:

It is clarified that, in cases where the recipient has not availed Input Tax Credit (ITC) in respect of the relevant invoice or document, no reversal of ITC shall be warranted. Further, in cases where ITC has been availed only partially, the obligation to reverse ITC shall be limited to the extent of such availment.

Therefore, In IMS a facility has been made available to taxpayers to declare the amount of ITC actually availed and, to the extent applicable, required to be reversed in respect of the selected record. The said facility permits reversal of ITC, either in full or in part, by entering the amount availed to be reversed. This facility may also be utilized in cases where the taxpayer has already effected such reversal, either wholly or partially, at an earlier point of time, or where the ITC pertaining to the relevant invoice or document was never availed. Such facility is provided for the afore-mentioned specified records.

Option to save remarks: Taxpayers can now save remarks while taking reject or pending action on records. This optional facility allows taxpayers to add remarks (will be rolled out shortly). Such remarks will be visible in GSTR-2B for future reference and to suppliers in the Outward Supplies view dashboard, to take corrective measures.

Important Dates:

The changes of keeping credit notes pending and declaring the ITC amount, as mentioned above shall be made effective on the portal from October tax period.

Due date for keeping records pending: The due date for keeping records pending is calculated based on the date/ tax period in which such documents has been communicated by the supplier.

Prospective Application:

The new changes will be available only for records filed by suppliers after the production rollout of these changes. Taxpayers are advised to carefully review these changes before taking action and filing their returns.

Read Also: GSTAT: Centre Notifies New Rules For GST Appellate Tribunal

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

As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from October 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till October Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on 29th October, 2024

Illustration: For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st November 2025 are detailed in the table below:

GST Forms	Barred Period (w.e.f. 1st November,2025)
GSTR-1/IFF	September-2022
GSTR-1Q	July-Sep 2022
GSTR-3B/M	September-2022
GSTR-3BQ	July-Sep 2022
GSTR-4	FY 2021-22
GSTR-5	September-2022
GSTR-6	September-2022
GSTR-7	September-2022
GSTR-8	September-2022
GSTR-9/9C	FY 2020-21

Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.

 3. Invoice-Wise Reporting Functionality In Form GSTR-7 On Portal-Reg:

Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 was amended to enable capture of invoice-wise reporting of tax deducted at source (TDS).

In this regard, it is informed that the functionality for invoice-wise reporting in GSTR-7 has now been made operational on the GSTN portal. Hence from September 2025 tax period in Form GSTR-7 invoice level reporting is required.

Accordingly, all TDS Deductors are requested to prepare the data accordingly so that they could furnish invoice-level details on which TDS has been deducted while filing FORM GSTR-7 for the September return period onwards. Due date for September tax period return filing is 10th October 2025.

For any difficulty or concerns, it is advised to raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution.

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

4. GSTAT Appeal Filing Timeline Declare:

Sl No.	Date of order under 107 or 108	Best time to file the appeain GSTAT
1	Up to 31/01/2022	Up to 31/10/2025
2	From 01/02/2022 till 28/02/2023	November 2025
3	From 01/03/2023 till 31/01/2024	December 2025
4	From 01/02/2024 till 31/05/2024	January 2026

• It may be noted that if an appeal before the GSTAT relating to any ARN/CRN could not be filed within the window scheduled for it, the appellant can still come on any subsequent date but before 30th June, 2026.
• It may further be noted that appeals before the GSTAT against any order of the appellate/revisional authority in APL-04 that has been communicated on or after 1st April, 2026 shall have to filed before the appellate Tribunal within three months of the order of APL-04 being communicated.
• Appeals before the GSTAT in cases where the appeal in APL-01/03 or notices in RVN-01 are not available in the GSTN system: for all the Appeals filed before the Appellate authority or notices of the Revisional authority where the ARN/CRN is not available in the GSTN system, the filing window will open from the midnight of 31st December 2025 and will expire on June 30, 2026.

Thus, users are strongly advised not to hurry since more than sufficient time has been provided for filing appeals before the GSTAT wherever the orders in APL-04 have been issued on or before 31st March 2026.

5. GSTAT E Filling Process: The E-Filing And Submission Process:

After your ARN/CRN is successfully validated, you can proceed with the filing.

Step 1: Login and Initial Setup

• Login/Register: Access the portal using your GSTIN ID (for Taxpayers)/ Back Office ID (for Tax officers). New users must complete the registration process first.
• Disclaimer: After logging in, carefully read the Disclaimer and click “Agree” and “Continue” to access your dashboard.

Step 2: Completing the Appeal Form

Navigate through each tab sequentially. Ensure all mandatory fields are completed accurately.

1. Order Details: Select the appropriate order against which the appeal before GSTAT is sought to be filed.
2. Basic & Case Details: Enter case information. (You can copy-paste this from your offline Excel sheet).
3. Appellant & Respondent Details: Verify or add party information.
4. Add Representative: Add your legal representative. Vakalatnama is mandatory (in case the representative has not already registered on the portal and his name is not available in the drop down). (Your representative(s) should have registered themselves in the application else their names shall not be available in Add Representative section).
5. Demand Details: Fill in the demand calculation sheet, if APL-04 is not in the system. Also ensure that the amount of pre-deposit required under section 112(8) is actually paid.
6. Upload Documents: Upload all required documents in PDF format. This includes the detailed Appeal, Affidavits, Impugned Order (for manual filing), and Vakalatnama.
7. Checklist & Final Preview: Review the final checklist to ensure all information and documents are correct before submission.

Step 3: Appeal Fee Payment

• Online Payment: Use the secure payment gateway (Bharatkosh) for payments via Net Banking, Credit/Debit Card, or UPI. A success receipt/challan will be generated upon completion of payment.
• Offline Payment: If you choose offline payment (via Bharatkosh portal), you must upload the payment receipt/challan to the portal to complete this step.

Step 4: Digital Signing and Final Submission

• Signing Options: Submit and digitally sign your documents using one of the following methods:
  • External DSC Utility
  • NIC DSC Utility
  • Aadhaar-Based E-Sign
• Acknowledgement: Once submitted, a final acknowledgement and filing number will be generated and sent to you via SMS and email.

Important: It is strongly recommended to proceed with Court Fee payments tab only when all relevant data and supporting documents to the Appeal are uploaded on the portal. Please fill the Check list by selecting the correct option available.

Upon successful completion of all the above steps, a filing number shall be generated by the system which can saved/downloaded/printed and will be communicated on your registered mobile and e-mail id.

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

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