The GSTN has issued an Advisory dated 09.09.2025, regarding filing of pending returns before expiry of three years.
Background
The Finance Act, 2023 (8 of 2023), effective 01.10.2023 through Notification No. 28/2023–Central Tax dated 31.07.2023, introduced a time limit of three years for furnishing returns under Section 37 – Outward Supplies (GSTR-1 / IFF), Section 39 – Monthly/Quarterly Returns & Payment of Liability (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, etc.), Section 44 – Annual Return (GSTR-9/9C) and Section 52 – TCS Return (GSTR-8) of the CGST Act, 2017.
Timeline:
As per this amendment, taxpayers cannot file returns after the lapse of three years from the due date. The restriction will be enforced on the GST portal starting September 2025 tax period. Any return with due date three years prior to September 2025 will be barred from filing w.e.f. 1st October 2025. GSTN had already issued an advisory dated 29.10.2024 cautioning taxpayers.
Returns Barred from 1st October 2025
| GST Forms | Barred Period (w.e.f. 1st October,2025) |
|---|---|
| GSTR-1/IFF | August-2022 |
| GSTR-1 (Quarterly) | April–June 2022 |
| GSTR-3B (Monthly) | August 2022 |
| GSTR-3B (Quarterly) | April–June 2022 |
| GSTR-4 | FY 2021–22 |
| GSTR-5 | August 2022 |
| GSTR-6 | August 2022 |
| GSTR-7 | August 2022 |
| GSTR-8 | August 2022 |
| GSTR-9 / 9C | FY 2020–21 |
Source: GSTN
