Advisory to file pending returns before expiry of three years

Reminder: Three-Year Deadline for Filing Pending GST Returns

In line with the Finance Act, 2023, and Notification No. 28/2023 – Central Tax, a time restriction has been set for filing GST returns. Taxpayers will be barred from filing returns that are more than three years past their original due date.

This rule applies to several key returns, including:

• GSTR-1 (Outward Supply)
• GSTR-3B (Payment of Liability)
• GSTR-4 (Composition)
• GSTR-9/9C (Annual Return)
• Other returns under Sections 37, 39, 44, and 52.

The GST portal will begin enforcing this three-year limitation from the November 2025 tax period. This means any return whose due date has passed by three years or more will be blocked from being filed. A previous advisory on this matter was issued on 29th October, 2024.

Examples of Barred Periods (Effective from December 1, 2025):

• GSTR-1/IFF (Monthly): October 2022 and prior
• GSTR-1 (Quarterly): July-Sep 2022 quarter and prior
• GSTR-3B (Monthly): October 2022 and prior
• GSTR-3B (Quarterly): July-Sep 2022 quarter and prior
• GSTR-4 (Annual): FY 2021-22 and prior
• GSTR-9/9C (Annual): FY 2020-21 and prior

All taxpayers are strongly encouraged to reconcile their records and file any outstanding returns immediately to avoid being barred.

Originally published at: https://services.gst.gov.in/services/advisoryandreleases/read/633