File pending GST returns before the Three-Year Deadline

Important Advisory: File Pending GST Returns Before the Three-Year Deadline

According to the Finance Act, 2023 (No. 8 of 2023), notified on 31st March 2023 and effective from 1st October 2023 through Notification No. 28/2023 – Central Tax dated 31st July 2023, taxpayers will no longer be allowed to file certain GST returns once three years have passed from their due date.

This applies to returns filed under the following sections of the GST Act:

• Section 37 – Outward Supply (GSTR-1, GSTR-1A)
• Section 39 – Payment of Liability (GSTR-3B, etc.)
• Section 44 – Annual Return (GSTR-9, GSTR-9C)
• Section 52 – Tax Collected at Source (GSTR-8)

These provisions cover the following forms:
GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-9C.

What Does This Mean?

• Any pending returns with a due date older than three years from the current period will no longer be accepted for filing.
• This rule will be enforced on the GST portal starting from the September 2025 tax period.
• Returns that are overdue by three or more years as of 1st October 2025 will be blocked from filing.

An earlier advisory was issued by GSTN on 29th October 2024, informing taxpayers to take necessary action.

Examples of Returns That Will Be Barred (Effective 1st October 2025)

What Should You Do Now?

• Review your records and reconcile data across all pending returns.
• Ensure that any overdue returns falling within the barred period are filed before 1st October 2025.
• Failure to file within this period will result in permanent blockage, and you will not be able to submit the returns later.

This is a final call to act promptly and avoid penalties or compliance issues.

Source

CA Cult YouTube: 
1. TCS Credit of minor in the hands of Parent | Clubbing | Union Budget 2024
2. Calculation of Income Tax FY 2024-25 | Old vs New Regime | For Salaried Employees

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