Quick Summary
The Goods and Services Tax Network (GSTN) will implement a key provision from the Finance Act, 2023, which restricts the filing of GST returns beyond three years from their respective due dates. This change will come into effect starting with the July 2025 tax period, marking a major shift in how past compliance can be regularized. The restriction stems from Section 37 (Outward Supply), Section 39 (Payment of Tax), Section 44 (Annual Return), and Section 52 (Tax Collected at Source) of the CG
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FAQ :
The restriction will be implemented on the GST portal from the July 2025 tax period.
Taxpayers will not be allowed to file GST returns beyond a period of three years from their respective due dates.
The restriction applies to returns such as GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9.
This restriction stems from Sections 37, 39, 44, and 52 of the CGST Act.
Taxpayers are advised to reconcile their records and file any unfiled GST returns as soon as possible.
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