Date: November 6, 2025
The GST Network (GSTN) is issuing a crucial advisory to all taxpayers regarding the strict time limit for filing Goods and Services Tax (GST) returns. As per recent changes in the law, you will soon be permanently barred from filing returns that are more than three years overdue.
The New Rule
The Finance Act, 2023, effective from October 1, 2023, introduced a provision that prohibits taxpayers from filing various GST returns after the expiry of a period of three years from the original due date.
This restriction applies to:
- Section 37: Outward Supply (GSTR-1, IFF)
- Section 39: Payment of Liability (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6)
- Section 44: Annual Return (GSTR-9/9C)
- Section 52: Tax Collected at Source (GSTR-7, GSTR-8)
When Does This Take Effect?
The GST portal will implement this restriction starting from the November 2025 tax period. This means any return whose due date was three years ago or more and remains unfiled by the end of November 2025 will be permanently barred from filing starting December 1, 2025.
Key Deadlines to Note
For clarity, here are the specific periods that will be barred from filing w.e.f. December 1, 2025:
| GST Form | Barred Period (from Dec 1, 2025) |
|---|---|
| GSTR-1/IFF | October-2022 and prior periods |
| GSTR-1Q | July-Sep 2022 and prior quarters |
| GSTR-3B/M | October-2022 and prior periods |
| GSTR-3BQ | July-Sep 2022 and prior quarters |
| GSTR-4 | FY 2021-22 and prior financial years |
| GSTR-5, 6, 7, 8 | October-2022 and prior periods |
| GSTR-9/9C | FY 2020-21 and prior financial years |
Action Required: File Immediately
Taxpayers are strongly advised to:
- Reconcile their records immediately.
- File all pending GST Returns for the periods mentioned above (and all earlier periods) as soon as possible.
- Ensure all filings are completed before November 30, 2025, to avoid permanent loss of input tax credit claims, potential penalties, and compliance issues.
Don’t wait until the last minute—act now to ensure full GST compliance.
