Filing of GST Returns Beyond 3 Years from Due Date to Be Restricted on GST Portal

Filing of GST Returns Beyond 3 Years from Due Date to Be Restricted on GST Portal

According to the Finance Act, 2023, it was recently notified that the taxpayers will be permitted to file their GST returns after the expiry of a period of three years from the due date of completing 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-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9 or 9C.

Accordingly, returns that are more than three years past their due date will no longer be eligible for filing. This restriction will be imposed on the GST portal starting from the tax period of September 2025. In effect, any return with a due date falling three years prior to or before the September 2025 tax period, and which remains unfiled, will be blocked from being filed on the portal. A related advisory on this matter has already been issued by GSTN on October 29, 2024.

Refer to the following table for details of the GST returns that will be blocked from filing effective 1st October 2025:

GST Forms	Barred Period
GSTR-1/IFF	Aug-22
GSTR-1Q	April-June 2022
GSTR-3B/M	Aug-22
GSTR-3BQ	April-June 2022
GSTR-4	FY 2021-22
GSTR-5	Aug-22
GSTR-6	Aug-22
GSTR-7	Aug-22
GSTR-8	Aug-22
GSTR-9/9C	FY 2020-21

Taxpayers should not wait for the last minute ITR filing, as it could also increase the chances of making mistakes/errors. With only a few days left, taxpayers are urged to file ITR as early as possible to avoid penalty and other serious consequences.