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, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A,GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from September 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till September Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on 29th October, 2024

Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st October 2025 are detailed in the table below:

GST Forms	Barred Period (w.e.f. 1st October,2025)
GSTR-1/IFF	August-2022
GSTR-1Q	April-June 2022
GSTR-3B/M	August-2022
GSTR-3BQ	April-June 2022
GSTR-4	FY 2021-22
GSTR-5	August-2022
GSTR-6	August-2022
GSTR-7	August-2022
GSTR-8	August-2022
GSTR-9/9C	FY 2020-21

Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.

Thanking You,
Team GSTN

Restriction on late GST return filing: returns outside the statutory three year window will be blocked on the portal, file now. A statutory restriction bars filing of specified GST returns once a three year period from each return's due date has expired. Affected returns include outward supply, payment of liability, annual and tax collected at source filings across the range of standard GSTR forms; the portal will block returns falling outside the three year window upon implementation, and taxpayers are advised to reconcile records and file pending returns before the restriction is enforced.