GST Advisory on Filing Pending Returns Before Expiry.

As per the Finance Act, 2023 (8 of 2023) dated 31st March 2023, and implemented w.e.f. 01st October 2023 via Notification No. 28/2023 – Central Tax dated 31st July 2023, a new restriction has been introduced on filing of GST returns.

👉 Taxpayers shall not be allowed to file their GST returns after the expiry of three years from the due date of furnishing such returns under:

• Section 37 – Outward Supplies
• Section 39 – Payment of Liability
• Section 44 – Annual Return
• Section 52 – Tax Collected at Source

This covers GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9/9C.

Implementation Timeline

The restriction will be activated on the GST portal from the October 2025 tax period.
This means:

• Any return whose due date was three years ago or more and remains unfiled by the October 2025 tax period will be barred from filing permanently.

Earlier, GSTN had already issued an advisory on 29th October 2024 regarding this change.

Table:

Advisory for Taxpayers:

Taxpayers are strongly advised to:

• Reconcile their records immediately
• File all pending GST returns without further delay

Failure to comply will result in permanent blocking of filing for returns older than three years starting November 2025.

Notification Reference: GSTN
25 /09/2025