Here are the key updates for Income Tax and GST in July 2025 in India:
� Income Tax Updates
1. ITR Filing Deadline Extended
• Deadline for non-audit taxpayers (salaried individuals, NRIs, pensioners) extended from July 31, 2025, to September 15, 2025
• Important caveat: Any self-assessment or advance tax liabilities must still be paid by July 31 to avoid penal interest economictimes.indiatimes.com.
2. Aadhaar‐PAN Link Mandatory
• From July 1, 2025, linking Aadhaar is mandatory for all new PAN card applications, as per CBDT instructions ndtv.com+1indiatimes.com+1.
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� GST Updates
1. Auto Locking of GSTR 3B
• From the July 2025 tax period, GSTR 3B’s Table 3 (tax liability) becomes non editable once filed. Any corrections must be done via GSTR 1A only outlookmoney.com+8cleartax.in+8timesofindia.indiatimes.com+8.
2. Three Year Filing Limit Introduced
• GST returns older than three years (from original due date) will no longer be accepted starting July 2025—applicable to forms GSTR 1, 3B, 4, 5, 6, 7, 8, 9, etc. economictimes.indiatimes.com+2timesofindia.indiatimes.com+2indiatimes.com+2.
3. State‐Level Amendments & Recovery Drives
• Maharashtra is set to introduce amendments aligning its state GST Act with the Central Act in the upcoming monsoon session timesofindia.indiatimes.com.
• Thiruvananthapuram audit push: ₹3.5 crore recovered from bar-hotels utilizing the amnesty window; deadlines set for June 30 finalize participation timesofindia.indiatimes.com+1timesofindia.indiatimes.com+1.
4. E Way Bill 2 & Refund Updates
• A new portal (E Way Bill 2) has been launched to ensure system resilience en.wikipedia.org+4setindiabiz.com+4ndtv.com+4.
• Deemed exports & refund rules are also being updated, though final details are still emerging uja.in+1indiatimes.com+1.
� Key Due Dates in July 2025
• July 7: Deposit of TDS/TCS for June
• July 10–15: GSTR 7, GSTR 8, and TDS/TCS certificate filings
• July 11/13/20/22/24: GSTR 1 (monthly/quarterly) & GSTR 3B (monthly/quarterly) filings
• July 31: Quarterly TDS returns (24Q/26Q/27Q) and last date for payment of self-assessment tax economictimes.indiatimes.com+6
