As per the Finance Act 2023, effective from October 1, 2023, taxpayers will no longer be able to file their GST returns after three years from the original due date. This applies to returns under:
Section 37 – Outward Supplies (e.g., GSTR-1, GSTR-1A)
Section 39 – Payment of Liability (e.g., GSTR-3B, GSTR-4, GSTR-5)
Section 44 – Annual Returns (e.g., GSTR-9, GSTR-9C)
Section 52 – Tax Collected at Source (e.g., GSTR-8)
Starting August 1, 2025, the GST Portal will restrict filing of returns that are over 3 years overdue. For example:
❗️ GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, GSTR-8 for June 2022
❗️GSTR-4 for FY 2021-22
❗️GSTR-9/9C for FY 2020-21
Action required
Taxpayers are strongly advised to reconcile records and file any pending returns immediately to avoid permanent filing restrictions.
Let’s stay compliant and avoid last minute hassles.