Barring of GST Return on expiry of three years · 07 Jun 2025
CBIC / GST advisory · 07 Jun 2025
Official record
Open source pageSummary
Check the official recordWhat changed
Taxpayers cannot file GST returns after three years from the due date of furnishing the return. This restriction applies to returns under Section 37, Section 39, Section 44, and Section 52. These sections cover GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. The GST portal implements this restriction from the July 2025 tax period. Taxpayers must reconcile their records and file pending returns as soon as possible.
What you must do
- Taxpayers must reconcile records and file pending GST returns.
Key dates
- Implementation of restriction on the GST portal
- Not dated
Who is affected
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, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.
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 July 2025 Tax period. 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.
Earlier also an advisory dated October 29th, 2024, was issued by GSTN on this issue.
Thanking You,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 07 Jun 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax