An important change in GST regulations, effective October 1, 2023, bars taxpayers from filing GST returns after three years from their due date. This restriction, introduced by the Finance Act, 2023, applies to returns filed under Sections 37 (Outward Supply), 39 (Payment of Liability), 44 (Annual Return), and 52 (Tax Collected at Source). This encompasses various GST forms including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. The GST portal will enforce this limitation starting from the July 2025 tax period. Taxpayers are advised to promptly reconcile their records and file any outstanding GST returns to avoid being barred. This update follows an earlier advisory issued by GSTN on October 29, 2024.
Goods and Services Tax
Government of India, States and Union Territories
Barring of GST Return on expiry of three years
Jun 7th, 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, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.
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 July 2025 Tax period. 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.
Earlier also an advisory dated October 29th, 2024 , was issued by GSTN on this issue.
Thanking You,
Team GSTN
