🔒 New Rule: GSTR-3B to be Locked After Filing from July 2025

What It Means, How It Affects You, and What to Do If Your GST Was Cancelled Suo Moto

🧾 What is GSTR-3B?

GSTR-3B is a monthly summary return that every GST-registered taxpayer must file. It shows your total sales, purchases, tax collected, and tax paid.

Until now, if you made a mistake in GSTR-3B, you could revise it in later months by adjusting figures. But from July 2025, that flexibility will change.

🆕 What is the New Change?

From July 1, 2025:

• Once you file GSTR-3B, you can no longer revise it.

• If you make a mistake, correction can only be done via GSTR-1A.

📢 Officially Notified: June 7, 2025

🤔 What is GSTR-1A?

GSTR-1A is a new feature that allows you to make corrections to outward supplies (sales) after you’ve filed GSTR-1.

Now it will also serve as a correction tool for errors made in GSTR-3B, such as wrong tax amount, incorrect invoice amount, etc.

🔍 Practical Example

Case Before July 2025:

Mr. Rahul filed GSTR-3B for April 2025 showing ₹10,00,000 sales and ₹1,80,000 GST.
Later, he realized sales were actually ₹9,00,000 (GST should be ₹1,62,000).

➡ He adjusted it in May 2025’s GSTR-3B, by reducing taxable sales by ₹1,00,000 and reducing GST by ₹18,000.

Case After July 2025:

Same error — now Rahul cannot change it in May’s GSTR-3B.
➡ He must use GSTR-1A to report and correct the mistake.
➡ He may also have to apply for refund or pay shortfall depending on the case.

⏳ Time Limit for Filing GSTR-3B – Another Rule from July 1, 2025

• GST returns (GSTR-3B) not filed within 3 years from the due date will be barred.

• You cannot file them at all after 3 years — the GST portal will block the return.

🔥 What If My GST Was Cancelled Suo Moto Before 3 Years and Still Not Revoked?

This is a critical issue.

✋ Example:

ABC Traders got GST cancelled suo moto (by GST Department) on 1st Aug 2022.
Now it’s June 2025 — nearly 3 years.

• If you don’t apply for revocation before July 1, 2025, and

• You try to file pending GSTR-3Bs from before cancellation,
  ➡ GST portal will not allow you to file them (due to 3-year limit).
  ➡ You cannot revoke the cancelled GST after 3 years.

✅ What You Should Do NOW:

1. Check your cancellation date.

2. If it was less than 3 years ago, apply for revocation immediately.

3. File all pending returns before July 1, 2025, even if late.

4. If more than 3 years passed – consult a tax expert for alternate resolution (maybe new registration).

📌 Summary for Layman

🔍 Situation	✅ Action You Should Take Now
Filed wrong GSTR-3B	From July 2025, fix it only through GSTR-1A
Filed GSTR-3B long ago with error	No more revisions from July 2025
GST cancelled suo moto < 3 years ago	Apply for revocation + file all old returns now
GST cancelled suo moto > 3 years ago	You may be blocked permanently from reviving it

📝 Conclusion

This update is a big change for GST filers. Mistakes must be avoided, and any correction must follow a proper process through GSTR-1A only.

If your GST was cancelled suo moto, and you still haven’t revived it, you may permanently lose it after July 1, 2025. So act now!