GSTN to Block Return Filing After 3 Years from Due Date

GSTN Advisory, Dated 07-06-2025

The Goods and Services Tax Network (GSTN) has issued an important advisory announcing the implementation of a 3-year time limit for filing various GST returns, in accordance with Notification No. 28/2023 – Central Tax, dated July 31, 2023.

1. Statutory Time Limit for Return Filing

As per the advisory, taxpayers will not be permitted to file GST returns after three years from the due date prescribed under the following sections of the CGST Act:

• Section 37 – Return of outward supplies (e.g., GSTR-1)
• Section 39 – Monthly/quarterly return and payment of tax (e.g., GSTR-3B, GSTR-4, etc.)
• Section 44 – Annual return (e.g., GSTR-9)
• Section 52 – Return by e-commerce operators for TCS (e.g., GSTR-8)

2. Applicable Returns Covered

The restriction will apply to the following forms:

• GSTR-1
• GSTR-3B
• GSTR-4
• GSTR-5
• GSTR-5A
• GSTR-6
• GSTR-7
• GSTR-8
• GSTR-9

3. Effective Date of Implementation

This restriction will be enforced on the GST portal starting from the July 2025 tax period. After this point, the system will block the filing of returns that exceed the three-year limit from their respective due dates.

4. Advisory to Taxpayers

Taxpayers are strongly advised to reconcile their records and ensure that any pending or overdue returns are filed well before July 2025, to avoid being permanently restricted from filing them later.

5. Regulatory Objective

The move is aimed at:

• Enforcing timely compliance with GST return filing obligations
• Streamlining return processing by reducing legacy backlogs
• Improving system efficiency and data consistency within the GST framework

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