GSTN Advisories June 2025: E-Way Bill 2.0 Portal Launch and Three-Year Filing Deadline Alert

The Goods and Services Tax Network (GSTN) issued two important advisories in June 2025 that require immediate attention from registered taxpayers and transporters. The first, dated 16th June 2025, announces the launch of the new E-Way Bill 2.0 Portal with enhanced interoperable services effective 1st July 2025. The second, dated 18th June 2025, warns taxpayers that pending GST returns older than three years will be blocked from filing on the GST portal from August 2025 onwards. Both advisories carry direct compliance implications and warrant prompt action.

E-Way Bill 2.0 Portal: Enhanced Inter-Operable Services from 1st July 2025

GSTN has launched the new E-Way Bill 2.0 Portal at https://ewaybill2.gst.gov.in, designed to strengthen the operational resilience of the indirect tax compliance infrastructure. The primary objective of the new portal is to ensure service continuity for taxpayers and transporters during system exigencies — a long-standing operational concern when the primary E-Way Bill 1.0 portal experiences downtime during critical filing periods.

Key Services Available on E-Way Bill 2.0

In addition to the services currently available on E-Way Bill 1.0, the new portal supports the following functions:

• Generation of E-Way Bills based on Part-A details entered by the supplier
• Generation of Consolidated E-Way Bills
• Extension of the validity period of E-Way Bills
• Update of transporter details against an existing E-Way Bill
• Retrieval of Consolidated E-Way Bills

How Inter-Operability Works Between the Two Portals

Both E-Way Bill 1.0 and E-Way Bill 2.0 will operate on a real-time synchronized architecture, with data mirrored between the two portals to ensure seamless business continuity. The practical implications of this architecture are significant:

• In the event of downtime on E-Way Bill 1.0, users can perform all essential E-Way Bill operations on E-Way Bill 2.0 without disruption to their logistics or invoicing workflows.
• Updates to E-Way Bills generated on either portal can be carried out on the other, enabling full cross-portal operational flexibility.
• All new services on E-Way Bill 2.0 are accessible via APIs, which are currently available for testing by businesses that manage E-Way Bill generation through their ERP or billing systems.

Businesses with high E-Way Bill generation volumes, particularly in logistics, manufacturing, and trading, should update their API integrations and test connectivity with the new portal to ensure uninterrupted operations from 1st July 2025.

GSTN Advisory: File Pending GST Returns Before the Three-Year Time-Bar Takes Effect

In a separate but equally time-sensitive advisory dated 18th June 2025, GSTN has reminded all registered taxpayers to file any pending GST returns before the expiry of three years from the original due date of each return. This advisory is issued in continuation of Notification No. 28/2023-Central Tax dated 31st July 2023, which established the three-year filing limitation under GST law.

What Changes from July to August 2025 Onwards

From July 2025, the GST portal will impose a system-level restriction on the filing of returns that are more than three years overdue. This means that taxpayers who have not yet filed certain returns from earlier periods will be permanently barred from doing so once the cutoff passes. The restriction will apply progressively as each period crosses the three-year threshold.

The following are examples of returns that will be blocked from filing after 1st August 2025:

• GSTR-1 and GSTR-3B for the tax period of June 2022 and earlier periods within the three-year window
• GSTR-9 and GSTR-9C for FY 2020-21

Once blocked, these returns cannot be filed on the GST portal under any circumstances, leaving the taxpayer with an irrecoverable compliance gap for that period. This can have downstream consequences including inability to claim input tax credits for those periods, exposure to demand and penalty proceedings, and complications during GST audits or assessments.

Action Required: File All Pending Returns Without Delay

All registered taxpayers are strongly advised to immediately review their GST filing status across all return types GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C, and file any pending returns before the applicable three-year deadline lapses for each period. The window is narrowing, and, unlike other GST compliance obligations, there is no provision for late filing or condonation once the system-level block is imposed.

Businesses that are uncertain about their pending filing obligations or require support in preparing and filing overdue returns should engage MBG’s GST advisory and compliance team at the earliest. Where pending returns are likely to attract scrutiny or demand proceedings upon filing, assistance in GST audit by department can help businesses manage the compliance risk proactively.

Additional Resources

For further reading on related GST compliance developments and GSTN advisories, refer to the following MBG insights:

• Advisory on GSTR-3B and GSTR-1: Key reconciliation and filing guidance for monthly GST returns
• GST Annual Returns: GSTR-9 and GSTR-9C: Overview of annual return filing obligations, thresholds, and reconciliation requirements
• Advisory on Launch of E-Way Bill 2.0 Portal: Detailed operational guidance on the new portal and its inter-operable features
• Advisory on Updates to E-Way Bill and E-Invoice Systems: Recent changes to the E-Way Bill and e-invoicing infrastructure and their compliance implications
• GSTN Advisory on GST Registration Delays: Other recent GSTN advisories affecting taxpayer compliance timelines