The GSTN has issued an Advisory dated 29.10.2025, regarding Three-Year Time Limit for Filing of GST Returns. The GSTN has announced that the restriction will be technically implemented on the GST portal starting from the November 2025 tax period. Accordingly, any return whose due date has lapsed three years ago or more and remains unfiled till November 2025 shall be barred from filing on the GST portal.

An advisory dated 29th October 2024 has already been issued by GSTN to alert taxpayers of this upcoming restriction.

Background 

The Finance Act, 2023 has introduced an important amendment in the Central Goods and Services Tax Act, 2017, by inserting a three-year time limit for filing returns under key sections of the Act. This amendment came into effect from 1st October 2023 vide Notification No. 28/2023–Central Tax dated 31st July 2023. As per the amended provisions, taxpayers shall not be allowed to furnish returns after the expiry of three years from the due date of furnishing such returns under Section 37, 39, 44, 52 of the CGST Act, 2017, Thus, the restriction applies to all major periodic returns including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C.

Source: GSTN