21 July 2025
Regarding filing returns for past periods (back date filing), hereโs a quick summary:
Generally, you cannot file income tax or GST returns for past years beyond the due dates.
However, for Income Tax:
You can file a belated return (after the due date) within the prescribed time limit, usually before the end of the relevant assessment year or within specified extended timelines.
After the assessment year passes, filing returns for that year is not allowed.
For GST Returns:
Returns must be filed monthly/quarterly by due dates.
If missed, you can file late returns with interest and penalties, but only for the current financial year or within prescribed timelines.
Filing returns for older periods (several years back) is usually not permitted.