GSTN Advisory: GST Portal to Block Filing of Returns Older Than Three Years

The Goods and Services Tax Network (GSTN) has issued an important advisory on October 29, 2025, reminding taxpayers to file all their pending GST returns before the expiry of the three-year deadline. Starting from December 2025, the GST portal will no longer allow the filing of any return that is more than three years past its original due date.

This change is being implemented in accordance with the provisions introduced by the Finance Act, 2023 (8 of 2023). The new rule took effect from 1 October 2023 through Notification No. 28/2023 – Central Tax, dated 31 July 2023.

What the new rule means

Under the amended Sections 37, 39, 44, and 52 of the Central Goods and Services Tax (CGST) Act, a taxpayer cannot file any GST return after three years from the due date of that return.

These sections cover most of the key GST forms:

• Section 37 covers outward supplies (GSTR-1)
• Section 39 covers monthly or quarterly liability and payment returns (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6)
• Section 44 covers annual returns (GSTR-9 and GSTR-9C)
• Section 52 covers returns for tax collected at source (GSTR-8)

Once the three-year period ends, the taxpayer will permanently lose the option to file that return through the GST portal.

When it will be implemented

The technical restriction will come into effect from the November 2025 tax period, which means the blocking will start on 1 December 2025. From this date, any return that became due on or before November 2022 will no longer be accepted on the GST portal.

Which returns will be blocked first

According to GSTN’s example, the following will be the latest returns that will get barred from filing from 1 December 2025:

1. Monthly and quarterly returns such as GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 for October 2022 or earlier.
2. Quarterly filers’ returns for July to September 2022.
3. Composition taxpayers’ GSTR-4 for the financial year 2021-22.
4. Annual returns GSTR-9 and GSTR-9C for the financial year 2020-21.

Taxpayers who have not yet filed these returns must complete them by 30 November 2025. After that, the portal will automatically restrict access for those periods.

What taxpayers should do now

• Check filing status on the GST portal for all past tax periods.
• Reconcile books of accounts with GST records to identify any pending returns.
• File all pending GSTR-1, GSTR-3B, GSTR-4, GSTR-9, and other forms well before 30 November 2025.
• Keep all supporting documents and records ready in case of any discrepancies.

If a taxpayer still fails to file an old return after the deadline, they may have to approach their jurisdictional GST officer, but the online filing system will not permit submission of such old returns.

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