Nidhi | Jun 7, 2025 |
GSTN Implementation Alert: Now GST Returns Cannot be Filed After 3 Years
The taxpayers should note that they are not allowed to file their GST returns after three years from the date of submitting the return. According to the Finance Act, 2023, taxpayers will not be given any chance to file their GST returns after three years from the due date of filing the 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, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.
Therefore, if you have any pending GST returns or have missed any GST filing, then make sure timely submit them without delaying it further. As per the latest news, the GST portal will enforce this restriction from July 2025, when it will not accept such delayed filing.
Taxpayers who have pending GST returns should immediately reconcile their records and file all pending returns without wasting more time.
Non-compliance with this timeline can result in penalties along with an interest rate.
The Official Press release can be downloaded from link given below:
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