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<h1>Finance Act 2023 introduces three-year limitation period for filing GST returns starting October 2023</h1> The Finance Act 2023 implemented a three-year limitation period for filing GST returns, effective from October 2023. Taxpayers cannot file returns under various sections after three years from the due date. This restriction applies to multiple GST forms including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C. The limitation will be enforced on the GST portal from July 2025. Returns with due dates of June 2022 or earlier will be barred from filing after August 1, 2025. Taxpayers are advised to file pending returns immediately.