GST Alert! No Filing of GST Returns Older Than 3 Years from July 2025, says GSTN Advisory
From July 2025, GSTN will bar the filing of returns older than three years from their due date, urging taxpayers to clear pending filings quickly.
The Goods and Services Tax Network (GSTN) has issued an advisory on June 07, 2025, stating that taxpayers will no longer be allowed to file GST returns after the expiry of three years from their original due date. The new rule will come into effect from the July 2025 tax period and will be implemented on the GSTportal accordingly.
This provision was introduced through the Finance Act, 2023 (Act No. 8 of 2023) and was made effective from October 1, 2023, via Notification No. 28/2023 - Central Tax, dated July 31, 2023. According to the amendment, returns filed under key sections of the CGST Act namely Section 37 (Outward Supplies), Section 39 (Monthly Return), Section 44 (Annual Return), and Section 52 (Tax Collected at Source) will be barred if not submitted within three years from their respective due dates.
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Returns Affected
This rule applies to the following commonly used GST return forms:
- GSTR-1 (Outward Supplies)
- GSTR-3B (Monthly Summary Return)
- GSTR-4 (Composition Taxpayer Return)
- GSTR-5 and GSTR-5A (Non-resident and OIDAR service returns)
- GSTR-6 (Input Service Distributor)
- GSTR-7 (Tax Deducted at Source)
- GSTR-8 (Tax Collected at Source)
- GSTR-9 (Annual Return)
Final Deadline for Older Returns
Starting July 2025, the GST portal will automatically restrict filing of any return where the three-year deadline has lapsed. This effectively creates a cut-off for taxpayers to reconcile and submit any pending returns for past periods before they become permanently inaccessible.
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GSTN has urged all taxpayers to immediately review their filing status and ensure that any backlogs are cleared well before the enforcement begins. “Taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now,” the advisory emphasized.
The latest communication follows a similar advisory issued on October 29, 2024, which had initially alerted taxpayers about this impending change.
Tax professionals and businesses are advised to act quickly to avoid missing the final opportunity to file old returns. Once the restriction is in place, no exceptions will be made, and such returns will be permanently barred.
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