Quick Summary
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 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 d
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience.
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.
CAclubindia
