The Goods and Services Tax Network (GSTN) has launched a new online facility titled “Application for Unbarring Returns” on the GST Portal, enabling taxpayers to seamlessly request unblocking of returns that have been system-barred due to prolonged non-filing.
As per Rule 59(6) of the CGST Rules, read with Sections 39 and 47 of the CGST Act, the GST system automatically bars the filing of subsequent returns when a registered taxpayer fails to furnish returns for three consecutive tax periods. Once barred, the respective return period becomes non-editable, preventing further compliance until unblocked.
Key Features of the Newly Introduced Module
- Online Application for Unbarring
- Taxpayers can now submit unblocking requests directly through the portal under:
Dashboard → Services → Returns → Application for Unbarring Returns
- Taxpayers can now submit unblocking requests directly through the portal under:
- Mandatory Reason Submission
- Applicants must clearly state the reasons for non-filing of earlier returns while submitting the request.
- Automated Routing to Jurisdictional Officer
- Submitted applications are electronically routed to the Jurisdictional Assessing Officer, who will evaluate the justification.
- Approval Enables Return Filing
- Upon satisfaction, the officer may approve the unbarring request, after which the blocked return period becomes available for filing.
Significance of the New Module
This new system-driven mechanism simplifies the process of unblocking barred returns, improves compliance efficiency, and eliminates the need for manual intervention or offline correspondence. It supports the Government’s ongoing efforts to enhance ease of doing business and provide a transparent digital interface for GST-related processes.
Source from: https://a2ztaxcorp.net/wp-content/uploads/2026/02/GST-Portal-Update-04.02.2026.pdf
