Introduction
The Goods and Services Tax Network (GSTN) has issued a crucial reminder for all registered taxpayers: Do not delay your GST return filings any further. Starting August 1, 2025, the GST portal will block the filing of returns that are more than three years overdue.
This is not just an administrative update — it’s a statutory change introduced through the Finance Act, 2023 (8 of 2023), which was implemented from October 1, 2023, via Notification No. 28/2023 – Central Tax dated July 31, 2023.
What Does the 3-Year Filing Limitation Mean?
Under the amended GST law, returns under the following sections of the Central Goods and Services Tax (CGST) Act will not be allowed to be filed after the expiry of three years from their respective due dates:
- Section 37 – Outward Supplies (e.g., GSTR-1, IFF)
- Section 39 – Monthly/Quarterly Returns (e.g., GSTR-3B, GSTR-4, GSTR-5, GSTR-5A)
- Section 44 – Annual Returns (e.g., GSTR-9, GSTR-9C)
- Section 52 – Tax Collected at Source (e.g., GSTR-7, GSTR-8)
The restriction applies to both monthly and quarterly filings and will be enforced by the GST portal beginning with the July 2025 tax period.
Key Takeaway
Any return with a due date on or before July 31, 2022, that remains unfiled as of August 1, 2025, will be permanently barred from filing.
Returns Affected by the Three-Year Rule (w.e.f August 1, 2025)
To help taxpayers identify which returns will fall under this limitation, here’s a snapshot of the last permissible periods for each return form:
| GST Returns | Barred Period (w.e.f August 1, 2025) |
|---|---|
| GSTR-1 / IFF | June 2022 |
| GSTR-1Q | 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 2021-22 |
Key Takeaway
Any GST return with a due date on or before July 31, 2022, that has not been filed before August 1, 2025, will be permanently barred from filing on the GST portal.
Background: Advisory Issued on October 29, 2024
To ensure taxpayers were adequately informed, the GSTN had issued a formal advisory on October 29, 2024, stating:
“As per the Finance Act, 2023, implemented with effect from October 1, 2023, taxpayers shall not be allowed to file their GST returns after the expiry of three years from the due date under Sections 37, 39, 44, and 52. The change will be implemented in the GST portal from early 2025. Taxpayers are advised to reconcile their records and file pending returns at the earliest.”
This early warning aimed to give ample time for businesses to address past non-compliances and avoid irreversible consequences.
Actions to be taken by the Taxpayers
An earlier advisory from GSTN dated October 29, 2024, had already cautioned taxpayers about this upcoming implementation of the three-year filing limitation. With the July 2025 cut-off now fast approaching, taxpayers are strongly urged to take immediate action to avoid being permanently barred from filing overdue GST returns.
What You Should Do:
- Review your GST filing history to identify any returns still pending for tax periods prior to July 2022.
- Reconcile your financial records, invoices, and tax ledgers to ensure accuracy before filing.
- File all pending returns that are approaching or have crossed the three-year deadline without delay.
- Seek assistance from your tax advisor or GST consultant to resolve any past defaults or discrepancies.
Note
Once the three-year period lapses, the GST portal will technically block the return — there will be no option to file it later, even with penalties or late fees. This could seriously impact your compliance status and lead to the loss of input tax credit claims.
Final Word: Act Now, Stay Compliant
The tightening of GST return filing rules — with returns barred after three years from their due date — marks a significant shift in India’s compliance framework. This move is not just procedural; it reflects a broader effort by the government to promote timely filings, accurate record-keeping, and stronger tax discipline across the country.
With the restriction set to take effect from August 1, 2025, and the initial advisory issued as early as October 2024, taxpayers have been given ample opportunity to act.
“Don’t let outdated filings become roadblocks to your business.
Check your records. File your pending returns. Ensure full compliance.”
This is your chance to avoid future complications, safeguard your input tax credits, and maintain a clean compliance record.
Frequently Asked Questions (FAQs)
1. What is the new 3-year filing rule under GST?
As per the Finance Act, 2023 (effective from October 1, 2023), taxpayers will not be allowed to file GST returns after three years from the due date of the respective return. This applies to returns under Sections 37, 39, 44, and 52 of the CGST Act.
2. Will there be any option to file the return after three years with a late fee or penalty?
No. Once the three-year period lapses, the GST portal will technically restrict the return from being filed—even with penalties or late fees. There will be no workaround or condonation provision available unless a specific notification is issued by the government.
3. What happens if I don’t file the pending returns before August 1, 2025?
Failure to file by this date will result in permanent loss of the ability to file those returns, which can:
♦ Impact your compliance rating.
♦ Lead to loss of Input Tax Credit (ITC).
♦ Result in penalties, notices, or legal action under the GST Act.
4. Is this rule applicable to both regular and composition taxpayers?
Yes. The rule applies to all categories of taxpayers, including:
♦ Regular taxpayers (GSTR-1, 3B, 9, etc.)
♦ Composition scheme taxpayers (GSTR-4)
♦ Non-resident taxable persons (GSTR-5)
♦ Input Service Distributors (GSTR-6)
♦ E-commerce operators (GSTR-8)
5. Does this affect only return filing or also amendment of returns?
The restriction applies to filing of the original return. However, amendments to previously filed returns are already time-bound under existing GST provisions (e.g., GSTR-1 amendments are only allowed up to the November return following the end of the financial year).
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