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 October 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till October 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 November,2025)
GSTR-1/IFF	September-2022
GSTR-1Q	July-Sep 2022
GSTR-3B/M	September-2022
GSTR-3BQ	July-Sep 2022
GSTR-4	FY 2021-22
GSTR-5	September-2022
GSTR-6	September-2022
GSTR-7	September-2022
GSTR-8	September-2022
GSTR-9/9C	FY 2020-21

Restriction on delayed GST return filing bars submission after statutory time limit, preventing portal filing for overdue returns. A statutory time-bar prevents filing specified GST returns on the portal after the prescribed filing period expires; the rule, enacted via the Finance Act, 2023, will be enforced from the designated tax period and applies to a listed set of return formats, thereby blocking online submission of overdue returns whose due dates fall beyond the allowable window.