Key CGST and GST Updates Effective from July 2025
Comprehensive Guide to CGST and GST Updates for July 2025
The Goods and Services Tax (GST) regime in India continues to evolve, with significant updates effective from July 2025. These changes aim to enhance compliance, streamline processes, and ensure a more transparent tax system. Here's a detailed overview of the latest developments:
1. Mandatory Multi-Factor Authentication (MFA) for GST Portal Access
To bolster security, the Goods and Services Tax Network (GSTN) has implemented mandatory multi-factor authentication (MFA) for all taxpayers accessing the GST portal. This measure aims to safeguard sensitive tax information and prevent unauthorized access.
2. Revised Formats for GSTR-7 and GSTR-8
The formats for GSTR-7 (Tax Deducted at Source) and GSTR-8 (Tax Collected at Source) have been updated to include more detailed, invoice-wise reporting. These revisions are designed to enhance data accuracy and compliance.
3. Expanded E-Invoicing Requirements
Effective from July 2025, businesses with an Annual Aggregate Turnover (AATO) exceeding ₹10 crore are required to report e-invoices to the Invoice Registration Portal (IRP) within 30 days from the invoice date. This expansion aims to improve the accuracy and timeliness of tax reporting.
4. Updated Reporting of HSN Codes in GSTR-1
The reporting of Harmonized System of Nomenclature (HSN) codes in Table 12 of GSTR-1 has been made mandatory based on the taxpayer's AATO. Taxpayers with an AATO exceeding ₹5 crore must report 6-digit HSN codes, while those with an AATO of ₹5 crore or less must report 4-digit HSN codes. This change aims to enhance transparency and standardize reporting.
5. Introduction of New Invoice Series
A new invoice series has been introduced for all registered taxpayers, effective from July 2025. This measure is intended to streamline invoicing processes and improve the tracking of transactions.
6. Stricter E-Way Bill Regulations
The validity of e-way bills has been restricted to documents issued within the preceding 180 days, with extensions capped at 360 days from the original generation date. These stricter regulations aim to curb fraudulent practices and ensure the integrity of the e-way bill system.
📅 Important GST Filing Deadlines for July 2025
| Return Type |
Due Date |
| GSTR-1 (Monthly) |
July 11, 2025 |
| GSTR-3B (Monthly) |
July 20, 2025 |
| GSTR-1 (Quarterly) |
July 13, 2025 |
| GSTR-3B (Quarterly) |
July 22, 2025 |
| GSTR-4 (Composition) |
July 18, 2025 |
Note: These dates are subject to change; taxpayers should regularly check the official GST portal for updates.
Tips for Taxpayers
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Stay Updated: Regularly visit the GST Portal for the latest notifications and updates.
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Ensure Compliance: Familiarize yourself with the new HSN code reporting requirements and update your invoicing systems accordingly.
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Timely Filing: Adhere to the revised filing deadlines to avoid penalties and interest charges.
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Seek Professional Assistance: If you're unsure about any of the new requirements, consider consulting a tax professional to ensure compliance.