The Government of India has issued an advisory urging taxpayers to file all pending GST returns before the expiry of the three-year statutory time limit mandated by the Finance Act, 2023. This amendment, effective from October 1, 2023, bars taxpayers from filing returns under Section 37 (GSTR-1), Section 39 (GSTR-3B and others), Section 44 (GSTR-9/9C), and Section 52 (GSTR-8) after three years from the respective due date. This restriction will be implemented on the GST portal starting with the November 2025 Tax period. For instance, returns related to the October 2022 tax period (like GSTR-1, GSTR-3B, GSTR-5, etc.) and the annual returns for FY 2020-21 will be barred from filing starting December 1, 2025. Taxpayers are strongly advised to reconcile their records and file all outstanding returns immediately to avoid being statutorily barred.
Goods and Services Tax
Government of India, States and Union Territories
Advisory to file pending returns before expiry of three years
Oct 29th, 2025
As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, 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.
Hence, above mentioned returns will be barred for filing after the expiry of three years from the due date. 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. In this regard an advisory was already issued by GSTN on 29th October, 2024.
Illustration : 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:
| GST Forms | Barred Period (w.e.f. 1st December,2025) |
| GSTR-1/IFF | October-2022 |
| GSTR-1Q | July-Sep 2022 |
| GSTR-3B/M | October-2022 |
| GSTR-3BQ | July-Sep 2022 |
| GSTR-4 | FY 2021-22 |
| GSTR-5 | October-2022 |
| GSTR-6 | October-2022 |
| GSTR-7 | October-2022 |
| GSTR-8 | October-2022 |
| GSTR-9/9C | FY 2020-21 |
Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.
Thanking You,
Team GSTN
