Since the implementation of the Goods and Services Tax (GST), filing annual returns has always been a major challenge for small businesses and professionals. Not only is this process time-consuming, but it also requires the assistance of accountants and tax consultants, which adds additional expense. In this situation, the government has provided significant relief to small businesses. In a notification issued on September 17, 2025, the government has completely exempted certain categories of taxpayers from filing GST annual returns.

The government has clarified that GST-registered businesses and professionals with an annual turnover of up to ₹2 crore will no longer be required to file annual returns from the financial year 2024-25. This relief will be applicable with GST returns due on December 31, 2025.

What do experts say?

Tax expert Parag Mehta says that until now, those with a turnover of up to ₹5 crore were required to file annual returns. However, the government has periodically granted exemptions to those with a turnover of up to ₹2 crore. He believes this step will save smaller taxpayers from cumbersome compliance and extra expenses. However, one drawback is that filing annual returns gave taxpayers the opportunity to correct previous year’s mistakes and rectify defaults, which may now be lost.

New Changes in GST Forms

RSM India Associate Director – GST Bhogavali Mallikarjun Gupta explains that a new Table 6A1 has recently been added to GSTR-9. This change is an important step towards making ITC (Input Tax Credit) claims more clear and transparent for taxpayers. Previously, notices would be issued due to incomplete or incorrect information, but this new system will make reconciliation easier for both taxpayers and officials. Gupta says that the tax department will now reconcile ITC-related information with prior year data, which will increase both transparency and accountability. This will also reduce unnecessary notices and litigation costs.

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GSTR-3B changes deferred New Delhi. Those filing GSTR-3B returns in the GST system have got some relief for now. The sales made by registered companies to unregistered and composition tax payers are shown in Table 3.2 in the monthly return. This was to be locked, but GST Network (GSTN) has said that its implementation has been deferred for now.

GST Network had said on April 11 that the inter-state supply figures will be shown automatically (auto-populated) in the GSTR-3B return filing for the month of April and cannot be changed. In an advisory issued on Friday, it said that some presentations were given by taxpayers regarding this change. They are currently being studied and will be resolved in the coming time.

What did GST Network say

GST Network (GST Network update) said, “For the convenience of taxpayers, it has been decided that Table 3.2 will remain editable for the time being (ie it can be amended). Taxpayers are advised to amend the auto-populated entries if needed and file the correct return.”

Table 3.2 of the GSTR-3B form contains information about inter-state supplies to unregistered persons, composition taxpayers and those with a unique identification number (UIN). Companies give information about inter-state supplies (Inter-state supply disclosure) in GSTR-1 and GSTR-1A, the same is auto-populated in Table 3.2.

It is a convenience as well as a problem

According to Sandeep Sehgal, partner of tax consultancy firm AKM Global, “This move of GST Network is a relief for many companies. Earlier it was said that the value shown in Table 3.2 cannot be changed from the return of April 2025. Its postponement will give time to companies especially in the retail, FMCG, hospitality and e-commerce sectors to prepare. Sales to unregistered buyers are common in these sectors.”

However, according to AMRG & Associates partner Rajat Mohan, this last minute change reflects policy instability. This creates an environment of uncertainty. He said, “When companies make changes in ERP and change the compliance structure at the level of the entire institution, it becomes very difficult to change it just before return filing.”

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The Goods and Services Tax Network (GSTN) said this in a consultation on Tuesday. It said that apart from GST sales returns, the new rule will be applicable on returns related to payment of liability, annual returns and tax collection at source. That is, there will be a ban on filing returns after the expiry of a period of three years from the due date of submission of returns.

GSTN said, “The said change is going to be implemented in the GST portal from the beginning of next year (2025). Therefore, taxpayers are advised to match their records and if they have not yet filed GST returns, then file it as soon as possible.”

Experts said these are important changes

AMRG & Associates Senior Partner Rajat Mohan said that GSTN has made an important change regarding compliance. Under this change, there is a ban on filing GST returns after the deadline of three years.

He said, “This move is aimed at ensuring timely compliance, increasing the reliability of data and potentially reducing the ‘backlog’ of unfiled returns within the GST system. Limiting the period in case of late filing of returns has motivated taxpayers to match and rectify their records.

Mohan said, “However, this can also create challenges for those taxpayers who have not filed returns. Especially for those taxpayers who are facing administrative or logistical problems in consolidating old records.” He said that companies are advised to actively audit their return filings and resolve any pending returns within the remaining period.

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