GST Filing Deadline Advisory: No Returns Allowed After 3 Years

The Government of India, through Goods and Services Tax (GST) authorities, along with states and union territories, recently shared an advisory on September 25, 2025, regarding the filing of pending returns before the expiry of three years from their original deadline.

According to the Central Tax Notification (No. 28/2023) dated July 31, 2023, the taxpayers will not be allowed to file their GST returns after the expiry of a period of three years from the original due date of the furnishing as per the Finance Act, 2023 (8) dated March 31, 2023, under Section 37 (Outward Supply), Section 39 (Payment of Liability), Section 44 (Annual Return), and Section 52 (Tax Collected at Source).

The following sections cover the returns under GST:

GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C.

From October 2025 the restriction will be executed on the GST portal. If a return was due over 3 years ago and is still not filed by the October 2025 tax period, the portal will block you from filing it. An advisory on this matter had already been issued by GSTN on October 29, 2024.

For quick reference and improved clarity, the table below outlines the GST returns-

The GSTN team suggested taxpayers reconcile their records and file their GST returns as soon as possible.

Note: GST returns that will no longer be permitted for filing starting October 1, 2025.