As per the Finance Act, 2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed 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). These Sections cover GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.

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.

Thanking You,
Team GSTN

Barring of late GST returns after three-year deadline restricts filing beyond due date; taxpayers must reconcile and file promptly. Legislative amendment establishes a bar preventing taxpayers from filing specified GST returns after the expiry of a three-year period measured from the return's due date; the restriction covers outward-supply, payment-of-liability, annual returns and tax-collected-at-source return categories and will be enforced on the GST portal when implemented, prompting taxpayers to reconcile records and file outstanding returns before the bar takes effect.