GSTN to Restrict Filing of Returns Beyond 3 Years from Due Date Effective September 2025 Tax Period, Issues Advisory

The Goods and Services Tax Network ( GSTN ) issued an advisory on 9th September 2025 reminding that taxpayers will not be permitted to file returns after the expiry of three years from the original due date.

The advisory was issued in line with amendments introduced through the Finance Act, 2023 (8 of 2023), dated 31 March 2023, and implemented with effect from 1 October 2023 vide Notification No. 28/2023 - Central Tax dated 31 July 2023.

The restriction applies to returns filed under Section 37 (outward supplies), Section 39 (payment of liability), Section 44 (annual return), and Section 52 (tax collected at source) of the GST Act, covering forms such as GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9 and GSTR-9C.

Accordingly, taxpayers will be barred from filing any of these returns once three years have elapsed from the prescribed due date. The restriction will take effect on the GST portal beginning the September 2025 tax period. This means that any return whose due date was three years ago or earlier, and which remains unfiled by September 2025, will no longer be accepted on the portal.

GSTN had earlier issued an advisory dated 29 October 2024 to alert taxpayers of this statutory bar. In its latest reminder, GSTN has once again directed taxpayers to reconcile their records and ensure that all pending GSTreturns are filed at the earliest, to avoid being permanently barred from compliance.

The advisory stated that:

“As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from September 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till September Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on 29th October, 2024.

Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st October 2025 are detailed in the table below:

Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.”

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