Important GSTN Advisory: Final Reminder to File All Pending GST Returns Before Three-Year Filing Limitation Comes Into Effect from December 01, 2025

The GSTN has issued Advisory No. 633 dated October 29, 2025, reminding taxpayers to file pending GST returns. As per the Finance Act, 2023, and Notification No. 28/2023, taxpayers cannot file returns after three years from their due date. This restriction applies to GSTR-1, 3B, 4, 5, 5A, 6, 7, 8, 9, and 9C. The rule takes effect on the GST portal from the November 2025 tax period. For instance, GSTR-1/3B for October 2022 and GSTR-9/9C for FY 2020-21 will be barred from December 1, 2025. Taxpayers are strongly advised to reconcile records and file all pending returns immediately to avoid being blocked.

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 the expiry of three years from the due date. The said restriction will be implemented on the GST portal from November 2025 Tax period which means any return whose due date was three years back or more and hasn’t been filed till November 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 December 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/633