Quick Summary
GSTN has notified that taxpayers will no longer be allowed to file GST returns after the expiry of three years from the due date, as per amendments introduced through the Finance Act, 2023 (8 of 2023), dated March 31, 2023, and implemented from October 1, 2023, via Notification No. 28/2023 - Central Tax dated July 31, 2023. 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, implem
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FAQ :
The restriction on filing GST returns older than three years will be implemented on the GST portal from the July 2025 tax period, meaning it takes effect from August 1st, 2025.
Taxpayers will not be allowed to file GST returns after the expiry of three years from the due date of furnishing the said return.
This restriction applies to various GST returns including GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9 or 9C.
Any return for which the due date was three years back or more and hasn't been filed till the July 2025 tax period will be barred from filing.
Taxpayers are advised to reconcile their records and file any pending GST returns as soon as possible before the deadline.
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