Important Advisory: File Pending GST Returns Within 3 Years.

As per the amendments introduced under the Finance Act, 2023 (8 of 2023), dated 31st March 2023, and enforced through Notification No. 28/2023 – Central Tax, dated 31st July 2023, the Government has implemented a strict time limit of three years for filing GST returns under various sections of the CGST Act.

This provision has been made effective from 1st October 2023, and the same will be implemented on the GST portal from the July 2025 tax period.

What Does This Mean for Taxpayers?

Taxpayers will not be allowed to file any pending GST returns after the expiry of three years from the respective due date of filing. This restriction applies to returns under the following sections:

• Section 37 – Outward Supplies (GSTR-1, IFF)
• Section 39 – Monthly/Quarterly Returns (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A)
• Section 44 – Annual Return (GSTR-9/9C)
• Section 52 – TCS Returns (GSTR-8)

These include the following GST return forms:
GSTR-1, IFF, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-9C.

📌 Effective Implementation from 1st August 2025

The GSTN will restrict the filing of such returns starting August 2025. Returns which have crossed the 3-year window and are still pending will not be accepted by the system post this date.

An advisory was already issued by the GSTN on 29th October 2024, urging taxpayers to act promptly.

 Illustration: GST Returns That Will Be Barred from Filing from August 1st, 2025

 Action Required

Taxpayers are strongly advised to:

• Reconcile all GST data, invoices, and ledgers
• Identify any missed or pending returns
• File all due returns immediately before the cutoff

Delaying further could lead to permanent loss of filing access for those periods, affecting compliance ratings, input credit claims, and more.

Notification Reference: GSTN
18/06/2025