<h1>Finance Act 2023: GST portal will block filing of specified returns more than three years late per Sections 37, 39, 44, 52</h1> Under the Finance Act, 2023 (effective 1 Oct 2023), taxpayers will be barred from filing specified GST returns more than three years after their due date for returns under Sections 37, 39, 44 and 52, covering GSTR-1/IFF, GSTR-1Q, GSTR-3B/M, GSTR-3BQ, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9/9C. The GST portal will enforce the restriction from the October 2025 tax period, meaning returns with due dates three years earlier that remain unfiled by then will be blocked; illustrative barred periods include GSTR-1 and GSTR-3B for Sept 2022 and GSTR-9/9C for FY 2020-21.