
TOWARDS ENHANCED TAXPAYER ACCOUNTABILITY: A Study of GST Compliance Amendments Effective from July 2025
INTRODUCTION: India’s GST compliance environment is undergoing a major upheaval as a result of two important amendments that will take effect on July 1, 2025. Initially, following auto-population, the GSTR-3B report will be locked, preventing manual modification of figures extracted from the Invoice Furnishing Facility or GSTR-1. The updated GSTR-1A form must


















