GSTN Advisory: Last Chance to File Pending GST Returns Before Three-Year Deadline

The Goods and Services Tax Network (GSTN) has issued a fresh advisory reminding taxpayers that they must file all pending GST returns before the three-year deadline expires.

As per the Finance Act, 2023 (No. 8 of 2023), dated 31st March 2023 and implemented w.e.f. 1st October 2023 vide Notification No. 28/2023 – Central Tax dated 31st July 2023, taxpayers shall not be allowed to file their GST returns after the expiry of three years from the due date of furnishing such returns.

This restriction applies to returns under the following sections of the CGST Act:

• Section 37 – Outward Supplies (GSTR-1, GSTR-1A, IFF)
• Section 39 – Payment of liability (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6)
• Section 44 – Annual Return (GSTR-9/9C)
• Section 52 – Tax Collected at Source (GSTR-7, GSTR-8)

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The GST portal will bar the filing of returns beyond three years from the original due date. This will be effective from the October 2025 tax period. Any return whose due date was three years or more prior to October 2025 and remains unfiled will become permanently time-barred. A prior advisory on this was issued by GSTN on 29th October 2024.

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For clarity, the following GST returns will be barred for filing with effect from 1st November 2025:

Taxpayers should act proactively and ensure reconciliation of records and timely filing of all pending GST returns before the three-year deadline lapses.

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