June 7, 2025
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Barring of late GST returns after three years restricts filing of specified returns; reconcile and file outstanding returns promptly.
Barring of GST returns after three years prevents taxpayers from filing specified GST returns once three years from the original due date has elapsed, applying to outward-supply, payment-of-liability, annual-return and tax-collected-at-source returns (including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9); the GST portal will implement this restriction from the July two thousand twenty-five tax period and taxpayers should reconcile and file outstanding returns promptly.