File GST returns before 3 years deadline
CBIC has issued the GST Advisory to file GST returns before 3 years deadline. As per the Finance Act, 2023 (Act No. 8 of 2023), implemented from 01-10-2023 via Notification No. 28/2023-Central Tax dated 31-07-2023, a time limit of 3 years is prescribed for filing GST returns under:
- Section 37-GSTR-1 (outward Supplies)
- Section 39- GSTR-3B (Monthly Return)
- Section 44- GSTR-9 (Annual Return)
- Section 52- GSTR-8 (Tax Collected at source)
From 01-08-2025, the GST portal will block the filing of any return whose due date was 3 years ago or more and remains unfiled.
| GST Forms | Return Period | Filing Block starts from |
| GSTR-1/IFF | June-2022 | 01-08-2025 |
| GSTR-1Q | April-June 2022 | 01-08-2025 |
| GSTR-3B/M | June-2022 | 01-08-2025 |
| GSTR-3BQ | April-June 2022 | 01-08-2025 |
| GSTR-4 (Composition) | FY 2021-22 | 01-08-2025 |
| GSTR-5 (NRTP) | June-2022 | 01-08-2025 |
| GSTR-6 (ISD) | June-2022 | 01-08-2025 |
| GSTR-7 (TDS) | June-2022 | 01-08-2025 |
| GSTR-8 (TCS) | June-2022 | 01-08-2025 |
| GSTR-9/9C | FY 2020-21 | 01-08-2025 |
Hence Immediately check all pending return status. Reconcile books and file any return for FY 2020-21,2021-22, 2022-23 before 31-07-2025. Once barred, you will not able to file these returns through the GST portal – leading to compliance issue and possible legal complications. GSTN has already issued an advisory on 29-10-2024, alerting taxpayers about this upcoming restriction.
