GSTN Advisory, Dated 09-09-2025
1.Introduction
The Goods and Services Tax Network (GSTN) has issued an advisory for taxpayers regarding a significant compliance change. In accordance with the Finance Act, 2023 and Notification No. 28/2023–Central Tax dated 31-07-2023, a time restriction has been introduced on the filing of GST returns. This measure is aimed at ensuring timely compliance and avoiding indefinite delays in return submissions.
2. Time Limit for Filing GST Returns
As per the new provision, taxpayers will no longer be permitted to file GST returns after the expiry of three years from their respective due dates. This restriction applies to returns covered under Sections 37, 39, 44, and 52 of the CGST Act. By introducing a strict filing timeline, the Government seeks to bring greater discipline in return filing and streamline the GST system.
3. Returns Covered Under the Restriction
The advisory specifically mentions that this restriction will apply to a wide range of GST returns, including GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C. This means that both regular taxpayers and special category taxpayers such as composition dealers, non-resident taxpayers, and e-commerce operators will be impacted by the three-year bar.
4. Implementation Timeline
The GSTN has clarified that this restriction will take effect on the GST portal starting from the September 2025 tax period. Further, from 01-10-2025 onwards, any return for which the due date was three years earlier or more will be barred from filing. This creates a clear cutoff for compliance and provides taxpayers with sufficient notice to regularize any pending returns before the restriction comes into force.
5. Conclusion
The introduction of a three-year time limit on GST return filing is a major step in tightening compliance under the GST framework. Taxpayers must take note of the upcoming deadlines and ensure that all pending returns are filed well before September 2025. By enforcing this provision, the Government aims to reduce backlog, prevent misuse of delayed filings, and bring efficiency and finality to the GST return filing process.
