The Goods and Services Tax Network (GSTN) has issued an Important Advisory regarding upcoming GST return filing restrictions. GST Portal to Restrict Filing of Returns Older Than Three Years from August 2025. 

The Advisory provides that GSTN will implement the restriction from July 2025 tax period, effectively blocking late returns beyond 3 years from 1st August 2025. GSTN had earlier issued an advisory on 29 October 2024, warning taxpayers about the upcoming bar. Taxpayers must urgently reconcile records and file any pending returns for these periods before 31 July 2025, beyond which no filing will be permitted.

Filing of the following GST returns for periods earlier than the ones listed below will be permanently barred from 1st August 2025:

GST Return FORM	Barred Period (from 1 Aug 2025)
GSTR-1/IFF	June-2022
GSTR-1Q	April-June 2022
GSTR-3B/M	June-2022
GSTR-3BQ	April-June 2022
GSTR-4	FY 2021-22
GSTR-5	June-2022
GSTR-6	June-2022
GSTR-7	June-2022
GSTR-8	June-2022
GSTR-9/9C	FY 2020-21

Source: GSTN