The Goods and Services Tax Network (GSTN) is reminding taxpayers to file any outstanding GST returns. New regulations, effective from October 2025, will prevent the filing of returns after a three-year period from their original due date has passed. This means returns for periods due more than three years ago and not yet filed will become permanently barred.
The Goods and Services Tax Network (GSTN) has once again reminded taxpayers to file their pending GST returns before the three-year filing deadline comes into effect.
Advisory to file pending returns before expiry of three years
As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented
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FAQ :
GSTN is advising taxpayers to file all pending GST returns before the three-year deadline for filing expires.
The restriction will be implemented on the GST portal from the October 2025 tax period.
Returns covered by Sections 37, 39, 44, and 52, including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C, will be barred after three years.
For example, GSTR-1 and GSTR-3B for September 2022 will be barred from filing starting November 1, 2025, if not filed by then.
Taxpayers are strongly advised to reconcile their records and file any unfiled GST returns as soon as possible to avoid restrictions.