GSTN to Bar Filing of GST Returns After the Expiration of Three Years From the Due Date
- Blog|News|GST & Customs|
- < 1 minute
- By Chetan Kulasri
- |
- Last Updated on 30 October, 2024

GSTN Update dated October 29th, 2024
The GSTN has issued an advisory to inform that the taxpayers shall not be allowed to file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return) and Section 52 (Tax Collected at Source) as per the Finance Act, 2023 implemented w.e.f. 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023.
The said changes are going to be implemented in the GST portal from early next year (2025). Hence, the taxpayers are advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.
Click Here To Read The Full Update
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

CA | CS | CMA