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The Goods and Services Tax Network (GSTN) has announced that GST returns pending for more than three years from their original due dates will no longer be accepted on the GST portal starting December 1, 2025. This change comes as part of the implementation of Section 37, Section 39, Section 44, and
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GSTN will start barring the filing of GST returns older than three years from their due date on December 1, 2025.
This restriction applies to several GST returns, including GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C.
The change is part of the implementation of Sections 37, 39, 44, and 52 of the Finance Act, 2023.
It means if the original due date for filing a GST return was over three years ago and it remains unfiled, it will be barred from filing after December 1, 2025.
For GSTR-1 and GSTR-3B, returns for October 2022 and earlier will be barred from filing if not already filed by December 1, 2025.
Taxpayers are advised to reconcile their records and file any pending GST returns as soon as possible before the December 1, 2025 deadline.
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