The Goods and Services Tax Network (GSTN) has issued an advisory urging taxpayers to file all pending GST returns immediately, as a new statutory time limit is set to be enforced on the GST portal starting with the October 2025 tax period. This restriction, introduced by the Finance Act, 2023, and effective from October 1, 2023, bars taxpayers from filing GST returns—including GSTR-1, GSTR-3B, GSTR-4, GSTR-9/9C, and others—after the expiry of three years from their respective due dates. Specifically, returns whose due date was three years ago or more, and which remain unfiled by the end of the October 2025 period, will be permanently barred from filing. This means that, effective from November 1, 2025, returns related to the September 2022 tax period (for monthly filers) and Financial Year 2020-21 (for Annual Returns, GSTR-9/9C) will become ineligible for filing. Taxpayers must reconcile their records and ensure all historically pending returns are filed quickly to avoid permanent non-compliance.
Goods and Services Tax
Government of India, States and Union Territories
Advisory to file pending returns before expiry of three years
Sep 25th, 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 October 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till October 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:
| GST Forms | Barred Period (w.e.f. 1st November,2025) |
| GSTR-1/IFF | September-2022 |
| GSTR-1Q | July-Sep 2022 |
| GSTR-3B/M | September-2022 |
| GSTR-3BQ | July-Sep 2022 |
| GSTR-4 | FY 2021-22 |
| GSTR-5 | September-2022 |
| GSTR-6 | September-2022 |
| GSTR-7 | September-2022 |
| GSTR-8 | September-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
