No GST Return filing allowed after 3 years effective from July 2025
As per Finance Act, 2023 (No. 8 of 2023), a new legal provision was introduced, effective from 01-10-2023 through Notification No 28/2023- Central Tax dated 31-07-2023. The amendment restricts filing of GST returns after 3 years from their respectives due dates, for the following returns under these sections:
| Section | Description | GST Return Types Covered |
| Sec 37 | Outward Supplies | GSTR-1 |
| Sec 39 | Monthly /Quaterly return | GSTR-3B, GSTR-4, GSTR-5, GSTR-5A |
| Sec 44 | Annual Return | GSTR-9 |
| Sec 52 | TCS Return | GSTR-8 |
It also covers GSTR-6 (ISD), GSTR-7 (TDS).
This means that returns not filed within 3 years from their original due date will be permanently blocked from filing on the GST portal. This 3 years filing restriction will be enforced on the GST portal starting from the July 2025 return period.
Taxpayer who have not filed old pending returns should act immediately and file them before July 2025 to avoid permanent blocking.
GSTN Advisory dated 29-10-2024 had earlier informed taxpayers about this impending changes.
