The Goods and Services Tax Network (‘GSTN’) has issued an important advisory on 9 September 2025, urging taxpayers to file any pending returns before expiry of three years from their respective due dates. The key aspects of the advisory are summarized below:

• As per the Finance Act, 2023 (No. 8 of 2023), implemented w.e.f. 01 October 2023 via Notification No. 28/2023 – Central Tax dated 31 July 2023, taxpayers shall not be permitted to file their GST returns after the expiry of a period of three years from their original due dates under the following sections of the CGST Act:
  • Section 37 – Outward Supplies
  • Section 39 – Payment of Tax/ Liability
  • Section 44 – Annual Return
  • Section 52 – Tax Collected at Source
• The aforesaid sections cover GSTR-1, GSTR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C
• The said restriction will be technically enforced on the GST portal starting from the September 2025 tax period. Any return for which the due date was three years back or more and remains unfiled as on the September 2025 tax period, will be barred from being filed on the portal. No further filing of such returns will be allowed thereafter
• The GSTN has already issued an advisory on 29th October 2024, alerting the taxpayers to take necessary action well in advance. Accordingly, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.

Click to download a copy pf the Advisory for your reference