As per the Finance Act, 2023 (8 of 2023) dated 31st March 2023 and implemented via Notification No. 28/2023 – Central Tax dated 31st July 2023, taxpayers will no longer be allowed to file their GST returns after the expiry of three years from the due date of filing.
This applies to returns under:
- Section 37 – Outward Supply (GSTR-1, IFF, GSTR-1A)
- Section 39 – Payment of Liability (GSTR-3B, GSTR-3BQ, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8)
- Section 44 – Annual Return (GSTR-9/9C)
- Section 52 – Tax Collected at Source
From September 2025 tax period onwards, any return with a due date 3 years back or more will be barred from filing on the GST portal.
- An advisory was already issued by GSTN on 29th October 2024 in this regard.
GST Returns Barred from Filing w.e.f. 1st October 2025
GST Form | Barred Period |
GSTR-1 / IFF | August 2022 |
GSTR-1Q | April – June 2022 |
GSTR-3B / M | August 2022 |
GSTR-3BQ | April – June 2022 |
GSTR-4 | FY 2021-22 |
GSTR-5 | August 2022 |
GSTR-6 | August 2022 |
GSTR-7 | August 2022 |
GSTR-8 | August 2022 |
GSTR-9 / 9C | FY 2020-21 |
Key Points
- Filing beyond 3 years from the due date will not be possible from October 2025 onwards.
- The restriction applies to both monthly/quarterly returns and annual returns.
- Last available tax periods for delayed filing are clearly mentioned above.
- Returns older than the barred period will permanently lapse for filing.
- Taxpayers are strongly advised to reconcile records and file pending returns immediately to avoid compliance issues.
Notification Reference: GSTN
09 /09/2025