GSTN’s Important Advisory: Filing of Pending GST Returns Barred After Three Years from Due Date Starting from August 2025

The GSTN issued Advisory No. 612 dated June 18, 2025, reminds taxpayers to file pending GST returns before the three-year deadline expires. As per the Finance Act, 2023 and Notification No. 28/2023, returns under Sections 37, 39, 44, and 52 (covering GSTR-1, 3B, 4, 5, 6, 7, 8, 9, etc.) cannot be filed after three years from their due date. From July 2025 onwards, returns due three years prior or older will be barred from filing. For example, GSTR-1 and 3B for June 2022, and GSTR-9/9C for FY 2020-21 will be blocked after August 1, 2025. Taxpayers must file pending returns promptly.

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 July 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till July Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on October 29th, 2024

Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st August 2025 are detailed in the table below:

Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.

The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/612