GST Returns Older Than 3 Years to Be Barred from Filing on Portal from Sept 2025 Tax period

The Goods and Services Tax Network (GSTN) has announced that taxpayers will no longer be able to file GST returns beyond three years from their respective due dates. This move follows the amendment introduced under the Finance Act, 2023 (8 of 2023), notified via Notification No. 28/2023 - Central Tax dated July 31, 2023, and implemented with effect from October 1, 2023.

According to the provisions of Sections 37 (Outward Supply), 39 (Payment of Liability), 44 (Annual Return), and 52 (Tax Collected at Source) of the CGST Act, returns under forms including GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C will not be permitted for filing after the lapse of three years.

Official copy of the Advisory is as follows

Advisory to file pending returns before expiry of three years

As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 - Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from September 2025 Tax period. Which means any return for which due date was three years back or more and hasn't been filed till September Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on 29th October, 2024

Illustration: For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st October 2025 are detailed in the table below:

Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.