The government of India amends and updates the tax provisions. It changes as per the current economic condition. But there are several other important reasons for making these amendments and updating the taxpayer too. It ensures social equality and generates revenue for the government.
In this article, you will get to know about the Latest Updates under GST (May-July 2025) by the Government of India. But before knowing the latest updates, you must know about GST.
What is the meaning of GST?
GST stands for Goods and Services Tax, which is the tax levied by the Indian Government on the procurement of goods or services in the country. The Goods and Services Tax (GST) was introduced in India on 1st July 2017, to merge all the indirect taxes and create a unified national market.
Latest GSTR-1 (May–July 2025) update that every taxpayer should know:
- HSN Code Enforcement in Table 12
. Mandatory dropdown selection: No manual entry of HSN/SAC codes.
. For turnover ≤ ₹5 Cr: Use 4-digit HSN; for > ₹5 Cr: use 6-digit HSN
. Table 12 now clearly separates B2B and B2C supplies.
- Strict Value Validations
• System checks values in Table 12 against other sections (e.g., Tables 4, 7, 8, 9, 15). Currently, only warnings, but stricter enforcement is expected soon
- Table 13 (Document Summary) Now Mandatory
• Must report all documents issued (invoices, credit/debit notes, vouchers) in Table 13.
• Filing without completing this table will be automatically blocked by the portal
- GSTR-3B Lockdown Triggers GSTR 1 Accuracy
• From July 2025, auto-populated Table 3 in GSTR 3B (liability summary) will be non-editable.
• Any discrepancies must be rectified via GSTR 1A before GSTR 3B due date. No manual edits in GSTR 3B except for reverse-charge entries
• One correction per tax period is allowed through GSTR 1A
- Three-Year Time Bar on Return Filing
• From July 1, 2025, the GST portal will disallow filing of any GSTR 1 (and other returns) that are more than three years overdue.
• Example: GSTR 1 for June 2022 must be filed by June 2025; after that, posting will be blocked
What You Need to Do Right Now:
TASK
ACTION
Reconcile HSN/Supply Data
Use dropdowns, double-check turnover-based HSN digits
Fill Table 13 Completely
Summarize all invoices, notes & vouchers accurately
Use GSTR-1A for Fixes
Correct any issues before 20th of each month
Clear Backdated Returns
File GSTR-1 pending since June 2022 before July 1, 2025