“Major GST and Income Tax Amendments Applicable From 1 December 2025”

Option 1 (Professional & Clear)

As we approach the beginning of 2026 and enter the final month of 2025, several new compliances under GST and Income Tax have been introduced for professionals to take note of.

Option 2 (Simple & Direct)

With 2026 around the corner and 2025 nearing its end, professionals must be aware of the new GST and Income Tax compliances now added to their checklist.

Option 3 (Formal & Detailed)

As the year 2025 draws to a close and the new year 2026 approaches, professionals should stay updated with the latest GST and Income Tax compliances that have recently come into effect.

Option 4 (Concise & Blog-friendly)

With 2025 ending and 2026 about to begin, new GST and Income Tax compliances have been rolled out for professionals to follow.

Option 5 (Engaging Tone)

The year 2026 is almost here, and as we wrap up 2025, experts and professionals must gear up for the new GST and Income Tax compliance requirements now in force.

GST & Income Tax Updates Effective 1 December 2025 — Key Changes You Must Know

1. GST — Time-barred Returns (Applicable from 1-Dec-2025)

What’s changing:
The GST portal will begin blocking older tax periods from filing. From 1 December 2025, the following returns will become time-barred and can no longer be filed online:

  • GSTR-1 / IFF: Up to Oct 2022

  • GSTR-1Q: Jul–Sep 2022

  • GSTR-3B / 3BM: Up to Oct 2022

  • GSTR-3BQ: Jul–Sep 2022

  • GSTR-4: FY 2021–22

  • GSTR-5: Oct 2022

  • GSTR-6: Oct 2022

  • GSTR-7: Oct 2022

  • GSTR-8: Oct 2022

  • GSTR-9 / 9C: FY 2020–21

Practical impact:
Any GSTIN with pending returns for these periods will not be able to file them after 1-Dec-2025, which may lead to:

  • Annual return mismatches

  • ITC restrictions

  • Notices from the department

Action steps:

  • Immediately run a pending-return check for all managed GSTINs

  • File any pending returns before 1-Dec-2025

  • For GSTR-9/9C (FY 2020–21), finish reconciliation and approvals now

  • If technical issues block filing, keep a documented remediation trail (emails, screenshots, etc.)

2. Rule 10A — Mandatory Submission of Bank Account Details

What’s changing:
All taxpayers (except TDS/TCS and suo-moto registrations) must provide bank account details within 30 days of registration or before filing GSTR-1/IFF, whichever occurs first. GSTN will start enforcing this shortly, and non-filing may lead to suspension.

Practical impact:
Failure to add a bank account may result in:

  • GSTIN suspension

  • Blocked GSTR-1 filing

  • E-way bill blocking

Action steps:

  • Check if bank account details are updated under Registration → Bank Accounts

  • If missing, file an amendment (Non-Core Fields) with supporting documents

  • Ensure all new registrants upload bank details within 30 days

  • Maintain ARN tracking for all amendments

3. GSTR-9 / 9C — Filing Deadline: 31-Dec-2025

What’s changing:
The filing window for GSTR-9 and 9C is open, and 31 December 2025 is the final due date.

Practical impact:
Entities requiring annual reconciliation and audit must complete records and file before the cutoff.

Action steps:

  • Prioritize clients requiring audit (turnover above threshold)

  • Complete 3-way reconciliation: Books ↔ GSTR-1 ↔ GSTR-3B

  • Prepare and upload GSTR-9C with audit documentation

4. Income Tax — ITR (Audit Cases) Due by 10-Dec-2025

What’s changing:
The due date for filing ITR for audit cases (FY 2024–25) has been extended to 10 December 2025.

Practical impact:
Late filing may lead to penalties, interest, or loss of carry-forward benefits.

Action steps:

  • Finalize Tax Audit Reports (Form 3CB/3CD)

  • Ensure ITR filing is completed by 10-Dec-2025

  • Set internal cut-off timelines for client submission of data

5. Advance Tax — 3rd Instalment Due on 15-Dec-2025

What’s changing:
The third instalment of advance tax is payable by 15 December 2025.

Practical impact:
Delay in payment attracts interest under Sections 234B & 234C.

Action steps:

  • Prepare updated advance tax workings for clients

  • Arrange challans and verify payment credits

  • Reassess surcharge/cess impact where applicable

6. Belated / Revised ITR (FY 2024–25) — Deadline: 31-Dec-2025

What’s changing:
Belated or revised returns for FY 2024–25 can be filed only up to 31 December 2025. After this date, only ITR-U (Updated Return) will be permitted — and ITR-U does not allow refunds.

Practical impact:
Filing after 31-Dec-2025 may result in loss of refunds.

Action steps:

  • Identify clients with potential refunds

  • File belated/revised return before deadline

  • Correct missing TDS/TCS or income mismatches promptly

7. MCA — Compliances Extended to 31-Dec-2025

What’s changing:
MCA has extended deadlines for various statutory filings (annual returns, financial statements, etc.) up to 31 December 2025.

Practical impact:
Companies get additional time, but many filings interact with taxation and banking requirements.

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