GST Return Compliance Deadline Last Chance Alert! You cannot file these GST Returns after December 1, 2025
Taxpayers must act swiftly as the government has notified that filing of certain pending GST returns for older tax periods will be permanently barred from December 1, 2025.
GST Return Compliance Deadline - GST Returns - taxscan
GST Return Compliance Deadline - GST Returns - taxscan
The Goods and Services TaxNetwork (GSTN) has some important upcoming compliance last chance due dates for all registered taxpayers. Several Goods and Services Tax (GST) returns will no longer be available for filing once the cut-off date passes.
According to the official notice, the barred period begins from December 1, 2025, and applies to specific return types and tax periods. The forms affected include GSTR-1/IFF, GSTR-1Q, GSTR-3B/M, GSTR-3BQ, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C.
| GST Forms | Barred Period (w.e.f. 1st December, 2025) |
| GSTR-1/IFF | October, 2022 |
| GSTR-1Q | July-September, 2022 |
| GSTR-3B,M | October, 2022 |
| GSTR-3B,Q | July-September, 2022 |
| GSTR-4 | FY 2021-2022 |
| GSTR-5 | October, 2022 |
| GSTR-6 | October, 2022 |
| GSTR-7 | October, 2022 |
| GSTR-8 | October, 2022 |
| GSTR-9/9C | FY 2020-21 |
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This essentially means that any taxpayer who has not filed these specific returns for the respective periods will lose the ability to do so post-December 1, 2025, effectively locking the portal for those pending filings. Such non-filing can have severe consequences, including ineligibility for Input Tax Credit (ITC), exposure to penalties, and complications during future compliance audits or assessments.
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The GSTN advisory highlights that this measure aims to “maintain data integrity” and ensure “timely compliance” as the system transitions towards a more automated and real-time framework. Tax professionals have welcomed the move for its intent to close outdated filing windows but have urged taxpayers to take immediate action before the deadline to avoid compliance issues later.
Experts also point out that pending returns even if for old periods can impact reconciliation of credits, annual return validation, and other compliance parameters. Businesses are advised to review their filing status at the earliest through the GST portal and complete any pending submissions before the cut-off.
In essence, December 1, 2025, marks the final opportunity for filing these old GST returns. Beyond this, the window will be permanently disabled, and taxpayers will not be able to claim or revise records for the barred periods.
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