GSTN Important Advisory; File Pending GST Returns Before 3-Year Deadline or Lose Filing Option Permanently from October 2025

The GSTN issued Advisory No. 625 dated September 25, 2025, reminds taxpayers that, as per the Finance Act, 2023 (effective from 01.10.2023), GST returns cannot be filed after three years from their due dates under Sections 37, 39, 44, and 52. This covers GSTR-1, 1A, 3B, 4, 5, 5A, 6, 7, 8, 9, and 9C. From the October 2025 tax period, returns older than three years will be permanently barred from filing. For example, GSTR-1/3B for September 2022 and GSTR-9 for FY 2020-21 will be blocked after 01.11.2025. Taxpayers must reconcile and 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 October 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till October Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on 29th October, 2024

Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st October 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/625