Date: June 18, 2025
Issued by: Team GSTN
In accordance with the amendments introduced through the Finance Act, 2023 (No. 8 of 2023), dated 31st March 2023, and implemented with effect from 1st October 2023 via Notification No. 28/2023 – Central Tax, dated 31st July 2023, a critical compliance update has been enforced for all GST-registered taxpayers.
⚠️ Key Compliance Alert
Taxpayers shall not be allowed to file GST returns after the expiry of three years from the original due date of furnishing the said return. This time limit is applicable for returns filed under the following sections of the CGST Act:
- Section 37 – Outward Supplies (e.g., GSTR-1, IFF)
- Section 39 – Monthly/Quarterly Returns and Payment of Liability (e.g., GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6)
- Section 44 – Annual Return (e.g., GSTR-9, GSTR-9C)
- Section 52 – Tax Collected at Source (e.g., GSTR-7, GSTR-8)
Accordingly, the filing of these returns will be barred after three years from their respective due dates.
📅 Effective Date of Restriction
This provision will be implemented on the GST portal starting with the July 2025 tax period. Therefore, any pending return with a due date falling before August 1, 2022, will become non-fileable on or after 1st August 2025.
🗓️ Advisory Note Issued Earlier: GSTN had already issued an advisory regarding this change on October 29, 2024, to help taxpayers prepare in advance.
📌 Illustrative Table of Returns That Will Be Barred from August 1, 2025
| GST Return Form | Latest Period That Will Be Barred (w.e.f. 1st August 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 |
✅ Advisory to Taxpayers
All taxpayers who have not yet filed their returns for the above-mentioned periods are strongly advised to take immediate action:
- Review and reconcile your GST records.
- Identify pending returns that are older than three years from their respective due dates.
- File such returns without delay to avoid permanent loss of filing rights and potential non-compliance consequences.
🙏 Conclusion
This is a crucial opportunity for defaulting taxpayers to regularize their GST compliance before the three-year time bar becomes effective from 1st August 2025. No further extensions or relief will be available for such late returns after this deadline.
Act now to avoid irreversible compliance gaps.
Thanking You,
Team GSTN
Visit www.cagurujiclasses.com for practical courses
