GSTN Advisories on Return Deadlines, IMS Import Data, Registration & Bank

Common portal of GST under the GST law, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

During the last 30 days from 25^th October – 25^th November, 2025, the following advisories have been issued so far in relation to the various compliances by GSTN:

• GSTN Advisory to file pending GST returns
• Introduction of Import of Goods details in IMS
• GSTN Advisory on Simplified GST Registration Scheme
• GSTN Advisory for Furnishing of Bank Account Details

The gist of these advisories is summarized below:

A. GSTN Advisory to file pending GST returns

• GSTN has issued on advisory to file pending returns before expiry of three years.
• As per amendment in GST law by Finance Act, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return) and Section 52 (Tax Collected at Source).
• These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.
• These returns will be barred for filing after the expiry of three years from the due date.
• This restriction will be implemented on the GST portal from November 2025 Tax period which means any return whose due date was three years back or more and hasn’t been filed till November Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on 29th October, 2024.
• The latest GST returns that will be barred from filing w.e.f 1st December 2025 are detailed in the table below:

• Taxpayers have been advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.

(Source: GSTN Advisory dated 29.10.2025)

B. GSTN Advisory on Introduction of Import of Goods details in IMS

• GSTN has issued an Advisory on Introduction of Import of Goods details in Invoice Management System (IMS)
• The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period.
• A new section for “Import of Goods” has been introduced in IMS wherein the Bill of Entry (BoE) filed by the taxpayer for import of goods including import from SEZ, will be made available in the IMS for taking allowed action on individual BoE.
• If no action is taken on an individual BoE, it will be treated as deemed accepted and based on the action taken, the GST Portal will generate the draft GSTR 2B for the recipient on 14th of subsequent month.
• This functionality will be available from Oct-2025 period onwards.
• Detailed advisory may be referred to on GSTN Portal.

(Source: GSTN Advisory dated 30.10.2025)

C. GSTN Advisory on Simplified GST Registration Scheme

• In terms of new Rule 14A inserted w.e.f. 01.11.2025, a simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers.
• As per Rule 14A (Option for taxpayers having a monthly output tax liability below the prescribed threshold limit), any person who, on his own assessment, feels that his total output tax liability on the supply of goods or services, or both, to registered persons will not exceed Rs.2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) shall be eligible to register under this scheme.
• GSTN has issued an advisory for implementation on GST portal. Accordingly,
  • While applying for registration in FORM GST REG-01, applicants should select “Yes” under the “Option for Registration under Rule 14A.”
  • Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner.
  • Registration shall be granted electronically within three working days from the date of generation of the Application Reference Number (ARN), subject to successful Aadhaar authentication.
• This shall be subject to the following conditions in case the taxpayer wish to withdraw from the scheme in future:
  • All returns due from the effective date of registration up to the date of filing the withdrawal application must be filed.
  • The taxpayer must have filed:

(a) Returns for a period of minimum three months, if applying for withdrawal before 1st April 2026, or

(b) Returns for a period of minimum one tax period, if applying for withdrawal on or after 1st April 2026.

• • No amendment or cancellation application for registration availed under rule 14A should be pending.
  • No proceedings under Section 29 (cancellation of registration) for registration availed under rule 14A should be initiated or pending.

 (Source: GSTN Advisory dated 01.11.2025)

D. GSTN Advisory for Furnishing of Bank Account Details

• GSTN has issued an Advisory for Furnishing of Bank Account Details as per Rule 10A of CGST Act, 2017.
• As per Rule 10A, taxpayers (except those registered under TCS, TDS, or suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is earlier.
• It has been advised that the changes with respect to Rule 10A will be implemented on the GST Portal soon. Therefore, the taxpayers who have not yet furnished the bank account details till date are advised to update the same at the earliest to avoid suspension of their GST Registration and disruption of business activities.
• Bank account details can be added through a non-core amendment by navigating to:
  Services > Registration > Amendment of Registration Non-Core Fields.

(Source: GSTN Advisory dated 20.11.2025)