🔍 Major GST Updates in November 2025

1. Time-bar on Old GST Returns o From the November 2025 tax period, GST returns that are more than 3 years old (i.e., due-date was 3+ years back) will no longer be allowed for filing. o Specifically: GSTR-1 / GSTR-3B for October 2022 and GSTR-9 for FY 2020-21 become time-barred. 2. Faster Refunds for Inverted Duty Structure (IDS) o From November 1, 2025, taxpayers who have inverted duty structure (i.e., their input GST > output GST) will be eligible for a 90% provisional refund on unutilised input tax credit (ITC). o The remaining 10% will go through verification. o This is expected to improve cash flow for many MSMEs. 3. Simplified GST Registration for Low-Risk Businesses o From Nov 1, 2025, a simplified registration scheme will kick in. o Businesses whose monthly B2B output tax liability is ≤ ₹ 2.5 lakh can opt for this. o Their registration applications will be auto-approved within 3 working days, without manual checks / site visits. o There is opt-in / opt-out flexibility. 4. Strict Correction Window for FY 2024-25 o You can amend sales/purchase/credit details for FY 2024-25 only up to the October 2025 return. o According to reports, there won’t be extensions or grace periods beyond that. 5. Credit Notes Pending Feature o A feature is being tested on the GST portal: credit notes can remain “pending” for up to 1 month before final submission. o This helps suppliers reduce errors and improves cross-verification.