Advisory to File Pending Returns Before Expiry of Three Years · 29 Oct 2025
CBIC / GST advisory · 29 Oct 2025
Official record
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Check the official recordWhat changed
Taxpayers must file pending GST returns within three years from the original due date. The GST portal bars filing for returns that exceed this three-year period starting from the November 2025 tax period. This restriction applies to returns under Section 37, Section 39, Section 44, and Section 52. Affected forms include GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9 or 9C. Taxpayers must reconcile records and submit all outstanding returns before the system blocks access. The restriction takes effect on 1 December 2025 for returns with due dates three years or more in the past.
What you must do
- Reconcile records and file pending GST returns.
Key dates
- Effective from
- 01 Dec 2025
- Effective date for blocking returns on the GST portal.
Document text
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 the expiry of three years from the due date. The said restriction will be implemented on the GST portal from November 2025 Tax period which means any return whose due date was three years back or more and hasn’t been filed till November 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 December 2025 are detailed in the table below:
| GST Forms | Barred Period (w.e.f. 1st December,2025) |
|---|---|
| GSTR-1/IFF | October-2022 |
| GSTR-1Q | July-Sep 2022 |
| GSTR-3B/M | October-2022 |
| GSTR-3BQ | July-Sep 2022 |
| GSTR-4 | FY 2021-22 |
| GSTR-5 | October-2022 |
| GSTR-6 | October-2022 |
| GSTR-7 | October-2022 |
| GSTR-8 | October-2022 |
| GSTR-9/9C | FY 2020-21 |
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.
Thanking You,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 29 Oct 2025
- Issuing division
- GSTN
- Effective date
- 01 Dec 2025
- Coverage area
- indirect-tax