Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Finance Act 2023 bars filing specified GST returns after three years from original due date under Sections 37, 39, 44, 52</h1> As per the Finance Act, 2023, taxpayers will be barred from filing specified GST returns once three years have elapsed from the original due date for returns under Sections 37, 39, 44 and 52 (covering GSTR-1/IFF, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9/9C and related forms). The GST portal will enforce this restriction from the September 2025 tax period (effective October 1, 2025), meaning returns with due dates three years earlier or more will be blocked (examples include GSTR-1/GSTR-3B for August 2022 and GSTR-9/9C for FY 2020-21). Taxpayers are advised to reconcile records and file pending returns promptly.