Under the Finance Act, 2023, effective from October 1, 2023, taxpayers are restricted from filing their GST returns beyond three years from their respective due dates, impacting returns under Sections 37, 39, 44, and 52 of the CGST Act. This includes forms such as GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. Beginning in early 2025, the GST portal will be updated to enforce this three-year filing restriction. Taxpayers are therefore encouraged to review and reconcile their financial records and submit any pending returns promptly to avoid non-compliance.
Goods and Services Tax
Government of India, States and Union Territories
Barring of GST Return on expiry of three years
Oct 29th, 2024
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, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.
The said changes are going to be implemented in the GST portal from early next year (2025). Hence, the taxpayers are advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.
Thanking You,
Team GSTN
