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FAQs About GST Returns (2025 Updates): Latest Rules & Changes

1. What’s New in GST Returns for 2025?

Key 2025 Updates

✅ E-invoicing threshold reduced – Now mandatory for businesses with ₹2 crore+ turnover (from ₹5 crore).

✅ HSN 8-digit coding required (up from 6 digits) for B2B and export invoices.

✅ GSTR-1 & GSTR-3B auto-population improved via new AI-driven reconciliation.

✅ QRMP scheme expanded – Quarterly filers can now opt for monthly tax payments (easier cash flow).

✅ Late fee amnesty scheme – Waivers for pending returns filed before March 31, 2025.

(Check GST Portal for real-time updates.)

2. Who Must File GST Returns in 2025?

🔹 Regular taxpayers (Turnover > ₹40 lakh/₹20 lakh*)

🔹 Composition dealers (Quarterly filing, turnover < ₹1.5 crore)

🔹 E-commerce operators & TDS deductors

🔹 Non-resident taxpayers


*North-Eastern & hill states: ₹20 lakh threshold remains.

3. 2025 GST Return Due Dates (Updated)

Return

Who Files?

Frequency

Due Date (2025)

GSTR-1

Outward supplies

Monthly/Quarterly

13th of next month

GSTR-3B

Summary return

Monthly

22nd of next month

GSTR-4

Composition scheme

Quarterly

20th of next quarter

GSTR-9/9C

Annual return + audit

Yearly

31st December 2025

GSTR-5

Non-resident taxpayers

Monthly

20th of next month

Note: Due dates extended for holidays (check notifications).

4. Common 2025 GST Return FAQs

Q1. What if I miss the GST filing deadline in 2025?

  • Late fee: ₹100/day (₹50/day for nil returns), capped at ₹10,000.

  • Interest: 18% p.a. on unpaid tax.

  • E-way bill block: If returns are pending for 2+ months.

Q2. Can I revise GSTR-1 or GSTR-3B after filing?

  • No revisions allowed, but errors can be adjusted in the next return.

Q3. How to claim Input Tax Credit (ITC) in 2025?

  • ITC must match GSTR-2B (auto-drafted purchases).

  • New rule: ITC blocked if supplier’s GSTR-1 is not filed for 2 consecutive periods.

Q4. Is e-invoicing mandatory for my business?

  • Yes, if turnover > ₹2 crore (reduced from ₹5 crore in 2024).

Q5. What’s new in GSTR-9 (Annual Return) for FY 2024-25?

  • Additional disclosures required:

    • HSN-wise sales/purchases (8-digit codes).

    • SEZ/export transactions must be separately reported.

Q6. Are there penalties for incorrect GST filings?

  • Mismatched ITC: 100% penalty + interest.

  • Fraudulent filings: Prosecution under Section 132 of CGST Act.

5. How to File GST Returns in 2025?

  1. Log in to GST Portal or use GST-compliant software (Tally, ClearTax).

  2. Upload invoices with 8-digit HSN codes.

  3. File GSTR-1 (sales) by the 13th.

  4. Reconcile GSTR-2B (purchases) before filing GSTR-3B (by the 22nd).

  5. Pay tax via NEFT/RTGS/UPI.

  6. Annual filing (GSTR-9/9C) by Dec 31, 2025.

6. 2025 Penalties & Compliance Risks

⚠ Late filing: ₹100/day (₹50 nil return).


⚠ E-invoicing non-compliance: ₹10,000 per invoice.


⚠ ITC mismatches: Blocked credit + scrutiny notice.


⚠ Audit triggers: If turnover > ₹5 crore (random checks increased).

7. Pro Tips for 2025 GST Compliance

✔ Use AI reconciliation tools to match GSTR-1, 2B, and 3B.


✔ File nil returns even if inactive to avoid penalties.


✔ Verify supplier GSTINs before claiming ITC.


✔ Opt for QRMP scheme if turnover < ₹5 crore (fewer filings).



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