FAQs About GST Returns (2025 Updates): Latest Rules & Changes
- The Legal Watch
- Jul 3
- 2 min read

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?
Log in to GST Portal or use GST-compliant software (Tally, ClearTax).
Upload invoices with 8-digit HSN codes.
File GSTR-1 (sales) by the 13th.
Reconcile GSTR-2B (purchases) before filing GSTR-3B (by the 22nd).
Pay tax via NEFT/RTGS/UPI.
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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