Summary of the Deadline for filing GST Returns under Finance Act 2023.
As per the Finance Act 2023 (8 of 2023), date 31-03-2023, implemented w.e.f 01-10-2023 vide notification no 28/2023- Central tax dated 31-07-2023 new rule for filing of return are applicable to those taxpayers who have missed filing their GST returns.Once 3 yeras have passed from the due date of GST Return,the taxpayer will no longer be allowed to file that return on the GST Portal. This rule applicable to following types of GST Returns covered under section 37 (Outward Supply) Section 39 (Payment of liability) , section 44 (Annual return) Section 52 (TCS):
- GSTR-1
- GSTR-3B
- GSTR-4
- GSTR-5
- GSTR-5A
- GSTR-6
- GSTR-7
- GSTR-8
- GSTR-9
The said changes are going to be implemented in the GST portal from early next year (2025). Hence, the government requests the taxpayers to reconcile their records and file their GST Returns as soon as possible if not filed till now.
Download – GST Advisory for 3 Years deadline to file GST Return
