GST Advisory on file pending returns before expiry of 3 years

GST Advisory on file pending returns before expiry of 3 years has been issued on 29-10-2025. Earlier GST Advisory has been issued on 29-10-2024 for the intoxication of the filling pending returns before expiry of 3 years from its due date. Further in this one more advisory has issued on 29-10-2025 which says The said restriction will be implemented on the GST portal from November 2025 Tax period which means any return whose due date was three years back or more and hasn’t been filed till November Tax period will be barred from Filling.

Hence the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st December 2025 are detailed in the table below:

https://www.gst.gov.in/newsandupdates/read/633

GST Advisory on Three year return