In a move aimed at ensuring timely compliance and streamlining the GST return ecosystem, the Finance Act, 2023 (8 of 2023) has introduced a three-year time limit for filing various GST returns. This provision, notified via Notification No. 28/2023 – Central Tax dated 31st July, 2023, came into effect from 1st October, 2023.
Legal Provisions at a Glance
Under the amended provisions of the CGST Act, the time restriction applies to the following key sections:
- Section 37: Outward Supplies (GSTR-1)
- Section 39: Payment of Tax (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A)
- Section 44: Annual Return (GSTR-9)
- Section 52: Tax Collected at Source (GSTR-7, GSTR-8)
Which Returns Are Affected?
The following GST returns will be barred from filing after the expiry of three years from their respective due dates:
- GSTR-1
- GSTR-3B
- GSTR-4
- GSTR-5
- GSTR-5A
- GSTR-6
- GSTR-7
- GSTR-8
- GSTR-9
Implementation Timeline
This restriction will be enforced on the GST portal starting from the July 2025 tax period. In practical terms, returns for July 2025 onwards, due from August 2025, will not be permitted to be filed after three years from their due date.
Action Required: File Pending Returns Now
With this compliance control now becoming a reality, taxpayers are strongly advised to:
- Review and reconcile all historical GST data.
- Identify and file any pending returns immediately to avoid permanent loss of filing access.
- Take note that once the 3-year deadline passes, the portal will automatically block the filing, leaving no room for regularization, except possibly under exceptional circumstances with approval from tax authorities.
Final Note
This update reinforces the importance of timely GST compliance. Businesses and tax professionals should take immediate steps to clear any backlog and ensure that no returns fall outside the permissible filing window.
For more information, refer to the Finance Act, 2023 and GSTN Notification No. 28/2023 – Central Tax dated 31st July, 2023.
Notification Reference: GSTN
07/06/2025