3 Years limit for filling GST Returns : Effective from 01-10-2025
Government has issued GST Advisory on 3 Years limit for filling GST Returns Effective from 01-10-2025. The Finance Act 2023 has inserted 3 year limit from original Due date for furnishing the following returns.
| Section -37 | GSTR-1/IFF |
| Section -39 | GSTR-3B, GSTR-4, GSTR-5/5A, GSTR-6, GSTR-7, GSTR-8 |
| Section-44 | GSTR-9/9C |
| Section-52 | GSTR-8 |
The Finance Act 2023 provisions were brought into force vide Notification No 28/2023-Central Tax which appointed 01-10-2023 as the commencement date for the relevant Finance Act sections.
A Return becomes barred the day after 3 years from its original due date.
Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st October 2025 are detailed in the table below:
| GST Forms | Barred Period (w.e.f 01-10-2025) |
| GSTR-1/IFF | August-2022 |
| GSTR-1Q | April-June 2022 |
| GSTR-3B/M | August-2022 |
| GSTR-3BQ | April-June 2022 |
| GSTR-4 | FY 2021-22 |
| GSTR-5 | August-2022 |
| GSTR-6 | August-2022 |
| GSTR-7 | August-2022 |
| GSTR-8 | August-2022 |
| GSTR-9/9C | FY 2020-21 |
Download PDF for GST Advisory File Return Before Expiry of 3 Years
https://www.gst.gov.in/newsandupdates/read/623
