The Goods and Services Tax Network (GSTN) has issued a crucial advisory urging taxpayers to file all pending GST returns before the expiry of a three-year window. This change, introduced via the Finance Act, 2023 and effective from October 1, 2023, will be enforced on the GST portal starting July 2025.
🚫 What’s Changing?
As per the amended provisions under Sections 37, 39, 44, and 52 of the CGST Act, taxpayers will no longer be allowed to file GST returns after three years from their respective due dates. This applies to the following forms:
- GSTR-1 / IFF / 1A
- GSTR-3B
- GSTR-4
- GSTR-5 / 5A
- GSTR-6
- GSTR-7
- GSTR-8
- GSTR-9 / 9C
📅 Effective From: July 2025 Tax Period
Starting August 1, 2025, the GST portal will restrict filing of returns whose due dates fall before July 31, 2022. Below is a quick reference table:
GST Form | Barred Period (w.e.f. August 1, 2025) |
GSTR-1 / IFF | June 2022 |
GSTR-1Q | April–June 2022 |
GSTR-3B / M | June 2022 |
GSTR-3BQ | April–June 2022 |
GSTR-4 | FY 2021–22 |
GSTR-5 | June 2022 |
GSTR-6 | June 2022 |
GSTR-7 | June 2022 |
GSTR-8 | June 2022 |
GSTR-9 / 9C | FY 2020–21 |
📝 What You Should Do Now
- Review your filing history across all GSTINs.
- Identify any returns due before July 2022 that remain unfiled.
- File them immediately—before the system locks you out.
- Reconcile your books to avoid discrepancies and penalties.
⚠️ Why It Matters
Once the three-year window closes, you will permanently lose the ability to file those returns, even if you're willing to pay interest or penalties. This could lead to:
- Loss of Input Tax Credit (ITC)
- Notices from tax authorities
- Legal and financial consequences
Don’t wait until it’s too late. Take action now and ensure your compliance is up to date.
