3 Years limit in filing pending GST Returns from October 2025
GST Advisory has been issued for 3 Years limit in filing pending GST Returns from October 2025. From 01-10-2025, you will not be able to file any GST return that is more than 3 years overdue.This change was brought in by the Finance Act, 2023 and made effective through Notification No. 28/2023–Central Tax dated 31st July 2023. An advisory was also issued by GSTN on 29th October 2024.
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 01-11-2025)Â |
| GSTR-1/IFF | September-2022 |
| GSTR-1Q | July-Sep 2022 |
| GSTR-3B/M | September-2022 |
| GSTR-3BQ | July-Sep 2022 |
| GSTR-4 | FY 2021-22 |
| GSTR-5 | September-2022 |
| GSTR-6 | September-2022 |
| GSTR-7 | September-2022 |
| GSTR-8 | September-2022 |
| GSTR-9/9C | FY 2020-21 |
https://www.gst.gov.in/newsandupdates/read/625
Download PDF of GST Advisory on 3 Years limit on return filing
