The Goods and Services Network (GSTN) on June 07, 2025, issued an Advisory on Bar on Filing GST Returns After 3 Years from Due Date, Effective July 2025.
As per the Finance Act, 2023 (Act No. 8 of 2023), implemented with effect from October 1, 2023, through Notification No. 28/2023 – Central Tax dated July 31, 2023, a time limit of three years has been prescribed for filing GST returns under:
Section 37 (Outward Supplies – GSTR-1)
Section 39 (Payment of Tax – GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, etc.)
Section 44 (Annual Return – GSTR-9)
Section 52 (TCS – GSTR-8)
Accordingly, taxpayers will not be allowed to file these returns after three years from their respective due dates. This restriction will be enforced on the GST portal starting from the July 2025 tax period.
The Goods and Services Tax Network (GSTN) has advised all taxpayers to review and reconcile their records and file any pending GST returns at the earliest to avoid future compliance issues. A similar advisory was earlier issued on October 29, 2024, to alert taxpayers.
