Return filing time limit bars late GST returns after three years, subject to notified exceptions. A registered person is barred from furnishing a return for a tax period after the expiry of three years from the due date for furnishing that return. The ... Summary
Return filing time limit bars late GST returns after three years, subject to notified exceptions.
A registered person is barred from furnishing a return for a tax period after the expiry of three years from the due date for furnishing that return. The Government may, on the recommendation of the Council and by notification, permit furnishing of such return after the three-year period, subject to specified conditions and restrictions.
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