GSTN issues Advisory to File Pending GST Returns before upcoming Three Year Deadline
Effective from the July 2025 tax period, the GST portal will restrict the filing of returns that are older than three years
The Goods and Services TaxNetwork (GSTN) has once again issued a stern advisory to all taxpayers, urging them to file any pending GST returns that are nearing or have crossed the three-year deadline, as per amendments introduced in the Finance Act, 2023. Effective from July 2025 tax period, the GST portal will restrict the filing of returns that are older than three years from their respective due dates.
The UAE Tax Law Is Evolving — Stay Ahead Before Clients Find Someone Who Already Is - Click here
This move is a direct implementation of Section 37 (Outward Supplies), Section 39 (Payment of Tax), Section 44 (Annual Returns), and Section 52 (Tax Collected at Source) of the Central Goods and Services Tax (CGST) Act. The Finance Act, 2023 (No. 8 of 2023), dated March 31, 2023, had inserted a provision barring the filing of certain returns beyond a period of three years. This provision came into effect on October 1, 2023, through Notification No. 28/2023 – Central Tax, dated July 31, 2023.
The key GST forms affected by this rule include GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-9C. From August 1, 2025, the portal will no longer accept returns for the following periods:
GST Form Barred Period (From August 1, 2025)
GSTR-1/IFF June 2022
GSTR-1 Quarterly April–June 2022
GSTR-3B Monthly June 2022
GSTR-3B Quarterly April–June 2022
GSTR-4 FY 2021–22
GSTR-5 June 2022
GSTR-6 June 2022
GSTR-7 June 2022
GSTR-8 June 2022
GSTR-9/9C FY 2020–21
The restriction aims to bring more discipline and finality to GST compliance timelines. It will also assist in clearing backlogs and ensure that data available on the GST portal is current and accurate.
The GSTN had earlier issued an advisory on October 29, 2024, informing taxpayers about the upcoming cut-off date and recommending timely action. However, with the enforcement deadline now fast approaching, GSTN is reiterating the importance of filing all pending returns before the July 2025 tax period closes.
Taxpayers are advised to immediately reconcile their books, verify filing status, and submit any pending returns without delay. Missing this window could mean permanent loss of the ability to file those returns, which may lead to continued non-compliance, interest, penalties, and potential legal complications.
The advisory is a timely reminder to all taxpayers, especially those with legacy compliance gaps, to act swiftly and ensure they meet statutory requirements under GST law.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
