{"id":30686,"date":"2025-12-16T00:49:37","date_gmt":"2025-12-15T19:19:37","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30686"},"modified":"2026-05-04T01:19:43","modified_gmt":"2026-05-03T19:49:43","slug":"overview-on-latest-gst-amendments-for-fy-2024-25-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/","title":{"rendered":"Overview on Latest GST Amendments for FY 2024\u201325 &#038; 2025\u201326"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad53e6a05a7c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad53e6a05a7c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#Overview_on_Latest_GST_Amendments_for_FY_2024%E2%80%9325_FY_2025%E2%80%9326\" >Overview on Latest GST Amendments for FY 2024\u201325 &amp; FY 2025\u201326<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#Input_Tax_Credit_Conditions_Tightened\" >Input Tax Credit Conditions Tightened<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#E-Invoicing_%E2%80%93_Upload_Timeline_Enforced\" >E-Invoicing \u2013 Upload Timeline Enforced<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#E-Way_Bill_and_Monitoring_%E2%80%93_Invoice_Age_Restrictions\" >E-Way Bill and Monitoring \u2013 Invoice Age Restrictions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#Multi-Factor_Authentication_Mandatory_for_All\" >Multi-Factor Authentication Mandatory for All<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#GSTR-9_Annual_Return_%E2%80%93_MSME_Relief\" >GSTR-9 (Annual Return) \u2013 MSME Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#GST_Compliance_Impact_%E2%80%93_Case_Study\" >GST Compliance Impact \u2013 Case Study<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#Why_this_GST_return_matters_for_GST_taxpayers\" >Why this GST return matters for GST taxpayers:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/overview-on-latest-gst-amendments-for-fy-2024-25-2025-26\/#GST_Returns_Overview\" >GST Returns Overview\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3094\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/03\/3-2.png\" alt=\"www.carajput.com;GST CORPORATE UPDATE\" width=\"845\" height=\"477\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/03\/3-2.png 845w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/03\/3-2-300x169.png 300w\" sizes=\"auto, (max-width: 845px) 100vw, 845px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Overview_on_Latest_GST_Amendments_for_FY_2024%E2%80%9325_FY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong>Overview on Latest GST Amendments for FY 2024\u201325 &amp; FY 2025\u201326<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>India&#8217;s GST framework has shifted towards real-time compliance via tools like the Invoice Management System, mandatory multi-factor authentication, and invoice validation, minimizing discrepancies in input tax credit claims and easing audits.\u200b GST is moving towards real-time compliance, system-based controls, and accountability. Proactive monitoring = lower risk &amp; smoother audits. Stay updated to stay compliant. Even small GST changes can significantly impact input tax credit eligibility, notices, and penalties. \u00a0Details are mentioned here under :<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Input_Tax_Credit_Conditions_Tightened\"><\/span><span style=\"color: #000080;\"><strong>Input Tax Credit Conditions Tightened<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the earlier case, Input Tax Credit was allowed once conditions under Section 16 were fulfilled. &amp; Now the supplier must file GSTR-1 (auto-reflection in GSTR-2B is mandatory) &amp; GST payment to the supplier within 180 days from the invoice date. In case of failure, then ITC reversal with interest has to be paid, which has a strong impact on the taxpayer and gives stronger control on fake input tax credit and mismatch-based notices.<\/p>\n<p>Invoice matching with static GSTR-2B is now mandatory for Input Tax Credit eligibility, curbing fake claims; mismatches trigger denials and notices. E-invoicing mandates reporting within 30 days for AATO &gt;INR10 crore from April 1, 2025, with thresholds lowering to INR3 crore by July; new annual invoice series starts April 1.<\/p>\n<p>The Invoice Management System, effective October 1, 2025, requires recipients to actively Accept, Reject, or Mark Pending supplier invoices on the GST portal before claiming Input Tax Credit in GSTR-3B, replacing automatic credit population.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30704\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/latest-GST-change.jpeg\" alt=\"Latest GST Amendments for FY 2024\u201325 &amp; FY 2025\u201326\" width=\"1280\" height=\"1923\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/latest-GST-change.jpeg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/latest-GST-change-200x300.jpeg 200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/latest-GST-change-682x1024.jpeg 682w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/latest-GST-change-768x1154.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/latest-GST-change-1022x1536.jpeg 1022w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/latest-GST-change-800x1202.jpeg 800w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"E-Invoicing_%E2%80%93_Upload_Timeline_Enforced\"><\/span><span style=\"color: #000080;\"><strong>E-Invoicing \u2013 Upload Timeline Enforced<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the Earlier case E-invoicing applicable to taxpayers with turnover above prescribed limits. And Now Taxpayers with AATO &gt; INR10 crore must upload e-invoice within 30 days and in case Delayed upload then IRN generation GST portal blocked \u00a0which Impact on Gst taxpayer that Rejected IRN = invalid invoice then Buyer may lose ITC<\/p>\n<h3><span class=\"ez-toc-section\" id=\"E-Way_Bill_and_Monitoring_%E2%80%93_Invoice_Age_Restrictions\"><\/span><span style=\"color: #000080;\"><strong>E-Way Bill and Monitoring \u2013 Invoice Age Restrictions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the earlier period, E-Way Bills could be generated irrespective of invoice age. And now E-Way Bill cannot be generated if the invoice is older than 180 days, and maximum validity, including extensions, is capped at 360 days. So, there are stricter e-way bill rules limiting generation to 180-day-old invoices (360-day extensions), with multi-factor authentication required and E-Way Bill 2.0 portal launching July 1, 2025, for real-time syncing. The GST Compliance Dashboard (beta, April 2025) provides real-time scores, anomaly detection, and trends for proactive risk management. Which Impact on GST taxpayers that ensures timely movement of goods and blocks misuse of old invoices. E-Way Bill and Monitoring Action Steps<\/p>\n<ul>\n<li>Reconcile invoices monthly\/quarterly via the Invoice Management System to secure ITC and avoid penalties.\u200b<\/li>\n<li>Enable MFA and update ERPs for new thresholds and workflows.\u200b<\/li>\n<li>Monitor the GSTR-2B dashboard for mismatches before GSTR-3B filing.\u200b<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Multi-Factor_Authentication_Mandatory_for_All\"><\/span><span style=\"color: #000080;\"><strong>Multi-Factor Authentication Mandatory for All <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the earlier period, applicable only to high-turnover taxpayers. And now multi-factor authentication is compulsory for ALL GST portal users (rolled out in phases). Which has an impact that prevents unauthorized access, fake filings, and credential misuse. Multi-Factor Authentication became mandatory from April 1, 2025, for all taxpayers accessing portals, with a phased rollout starting in January for high-turnover entities, using OTPs or apps to bolster security.\u200b<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GSTR-9_Annual_Return_%E2%80%93_MSME_Relief\"><\/span><span style=\"color: #000080;\"><strong>GSTR-9 (Annual Return) \u2013 MSME Relief<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the earlier period, GSTR-9 was mandatory for all registered persons&#8230; and now GST taxpayers with turnover up to INR 2 crore are exempt (optional filing), which impacts the reduced compliance burden for small businesses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_Compliance_Impact_%E2%80%93_Case_Study\"><\/span><span style=\"color: #000080;\"><strong>GST Compliance Impact \u2013 Case Study<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Company Turnover: INR 6 Crore Now required to upload GST e-invoices within 30 days, and also the taxpayer must ensure suppliers file GSTR-1 on time to safeguard ITC. &amp; Use MFA for GST portal access. So non-compliance under GST may result in ITC denial, interest &amp; penalties, and operational disruptions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Why_this_GST_return_matters_for_GST_taxpayers\"><\/span><span style=\"color: #000080;\"><strong>Why this GST return matters for GST taxpayers: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Avoid late fees &amp; notices: Each return has a different due date and applicability.<\/li>\n<li>Common mistake: Many taxpayers only file GSTR-1 and GSTR-3B, ignoring others like GSTR-9 or GSTR-7 (if TDS applies).<\/li>\n<li>Pro tip: Check your turnover, nature of transactions (e-commerce, ISD, TDS), and registration type (composition, regular, non-resident).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_Returns_Overview\"><\/span><span style=\"color: #000080;\"><strong>GST Returns Overview\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31836\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/GST-due-date.jpeg\" alt=\"GST due date 2026-27\" width=\"1200\" height=\"782\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/GST-due-date.jpeg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/GST-due-date-300x196.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/GST-due-date-1024x667.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/GST-due-date-768x500.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/GST-due-date-800x521.jpeg 800w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30687\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/gst.jpeg\" alt=\"GST Returns Overview\u00a0\" width=\"1032\" height=\"977\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/gst.jpeg 1032w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/gst-300x284.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/gst-1024x969.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/gst-768x727.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/gst-800x757.jpeg 800w\" sizes=\"auto, (max-width: 1032px) 100vw, 1032px\" \/><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Return<\/strong><\/td>\n<td><strong>Description<\/strong><\/td>\n<td><strong>Who Files It<\/strong><\/td>\n<td><strong>Frequency<\/strong><\/td>\n<td><strong>Due Date<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-1<\/strong><\/td>\n<td>Outward sales details<\/td>\n<td>All regular taxpayers<\/td>\n<td>Monthly \/ Quarterly<\/td>\n<td>11th (Monthly) \/ 13th (QRMP)<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-2A<\/strong><\/td>\n<td>Auto-drafted purchase data<\/td>\n<td>View-only for recipients<\/td>\n<td>Real-time<\/td>\n<td>NA<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-2B<\/strong><\/td>\n<td>Static ITC statement<\/td>\n<td>View-only for recipients<\/td>\n<td>Monthly<\/td>\n<td>14th of next month<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-3B<\/strong><\/td>\n<td>Summary return + tax payment<\/td>\n<td>All regular taxpayers<\/td>\n<td>Monthly \/ Quarterly<\/td>\n<td>20th (Monthly) \/ 22nd\u201324th (QRMP)<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-4<\/strong><\/td>\n<td>Composition Scheme return<\/td>\n<td>Composition dealers<\/td>\n<td>Annual<\/td>\n<td>30th April<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-5<\/strong><\/td>\n<td>Non-resident taxable persons<\/td>\n<td>Non-resident taxpayers<\/td>\n<td>Monthly<\/td>\n<td>20th of next month<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-5A<\/strong><\/td>\n<td>OIDAR service provider return<\/td>\n<td>Overseas digital service providers<\/td>\n<td>Monthly<\/td>\n<td>20th of next month<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-6<\/strong><\/td>\n<td>Input Service Distributor return<\/td>\n<td>ISDs<\/td>\n<td>Monthly<\/td>\n<td>13th of next month<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-7<\/strong><\/td>\n<td>TDS return under GST<\/td>\n<td>TDS deductors<\/td>\n<td>Monthly<\/td>\n<td>10th of next month<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-8<\/strong><\/td>\n<td>TCS return<\/td>\n<td>E-commerce operators<\/td>\n<td>Monthly<\/td>\n<td>10th of next month<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-9<\/strong><\/td>\n<td>Annual GST return<\/td>\n<td>Regular taxpayers (above threshold)<\/td>\n<td>Annual<\/td>\n<td>31st December<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-9C<\/strong><\/td>\n<td>Annual reconciliation + certification<\/td>\n<td>Taxpayers crossing audit limit<\/td>\n<td>Annual<\/td>\n<td>31st December<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-10<\/strong><\/td>\n<td>Final return after GST cancellation<\/td>\n<td>Taxpayers surrendering GSTIN<\/td>\n<td>One-time<\/td>\n<td>Within 3 months of cancellation<\/td>\n<\/tr>\n<tr>\n<td><strong>GSTR-11<\/strong><\/td>\n<td>Return for UIN holders<\/td>\n<td>Embassies, UN bodies<\/td>\n<td>As applicable<\/td>\n<td>28th of next month<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-31842\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/GST-limit_edited.jpg\" alt=\"\" width=\"844\" height=\"1180\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/GST-limit_edited.jpg 480w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/GST-limit_edited-215x300.jpg 215w\" sizes=\"auto, (max-width: 844px) 100vw, 844px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview on Latest GST Amendments for FY 2024\u201325 &amp; FY 2025\u201326 India&#8217;s GST framework has shifted towards real-time compliance via tools like the Invoice Management System, mandatory multi-factor authentication, and invoice validation, minimizing discrepancies in input tax credit claims and easing audits.\u200b GST is moving towards real-time compliance, system-based controls, and accountability. 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