GST Advisory to file pending returns before expiry of three years

The Goods and Services Tax Network (GSTN) has issued an advisory on 9 September 2025 reminding taxpayers about the restriction on filing pending GST returns beyond three years from their due dates. This provision was introduced under the Finance Act, 2023, effective from 1 October 2023, through Notification No. 28/2023 – Central Tax dated 31 July 2023. The restriction applies to returns filed under Section 37 (Outward Supply), Section 39 (Payment of Liability), Section 44 (Annual Return), and Section 52 (Tax Collected at Source) of the CGST Act. Affected forms include GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C.

Effective from the September 2025 tax period, the GST portal will block filing of any return where the due date has already exceeded three years. For instance, GSTR-1 and GSTR-3B for August 2022, quarterly returns such as GSTR-1Q and GSTR-3BQ for April–June 2022, GSTR-4 for FY 2021-22, and GSTR-9/9C for FY 2020-21 will no longer be available for filing after 30 September 2025. This measure is aimed at enforcing timely compliance and preventing indefinite delays in return submission.

Taxpayers are advised to reconcile their records and ensure that all pending returns are filed before the cut-off date to avoid being permanently barred from compliance for the concerned tax period. An earlier advisory on this matter had been issued on 29 October 2024, but this update reiterates the urgency as the deadline approaches. Failure to act within the timeline may result in long-term compliance gaps and associated legal consequences.

Goods and Services Tax
Government of India, States and Union Territories

Advisory to file pending returns before expiry of three years

Sep 9th, 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 expiry of three years. The said restriction will be implemented on the GST portal from September 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till September 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 October 2025 are detailed in the table below:

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