GSTN Alert: Miss These Returns & You Can’t File After 31st July!

The Goods and Services Tax Network (GSTN) in a recent advisory has mentioned the latest GST returns that will be barred from filing w.e.f. 1st August 2025.

The Returns are as follows:

GSTN has advised the taxpayers to reconcile their records and file their GST Returns as soon as possible if not filed till now.

GSTN in it’s advisory stated that “As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from July 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till July Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on October 29th, 2024″

Non-Filing of GST Return means non-availability of Input Tax Credit for Customers:

Non-filing of GST Returns will lead to cancellation of GST Number from the retrospective date, and this will again lead to an input tax credit issue for the customers of the Taxpayer as well.

For taxpayers, therefore, it is very important to check if any of the vendors have not filed the GST return and take steps accordingly.

Click on the below mentioned link to read the advisory: