New Delhi, Oct 31 (PTI) Businesses will not be able to file GST returns which are due for three years or more beginning the November tax period, GST Network (GSTN) has said.

In an advisory, GSTN, which handles the technology backbone, said monthly, quarterly and annual returns for all GST-registered businesses will be barred from filing after the expiry of three years from the due date.

"The said restriction will be implemented on the GST portal from November 2025 Tax period, which means any return whose due date was three years back or more and hasn't been filed till November Tax period will be barred from filing," GSTN said.

The government had, in 2023, amended the Goods and Services Tax (GST) law providing for time baring of GST return filing.

With effect from December 1, 2025, the monthly GST return form GSTR-1 and GSTR-3B due on October 2022, and the annual GST return GSTR-9 for the 2020-21 fiscal will become time-barred, the GSTN advisory dated October 29 said. PTI JD JD SHW

GST returns unfiled for three years will be barred from filing on the GST portal starting November 2025. From the November 2025 tax period the GST portal will bar filing of monthly, quarterly and annual GST returns that are unfiled three years from their due date; this portal restriction implements a 2023 statutory amendment and will time-bar specified returns (including certain October 2022 monthly/summary returns and the 2020-21 annual return) when effective on December 1, 2025.