GSTN Advisory, Dated 29-10-2025
1. Background
The Goods and Services Tax Network (GSTN) has issued an advisory announcing that taxpayers will no longer be allowed to file GST returns after three years from their respective due dates.
This measure has been introduced to ensure timely compliance, strengthen data integrity on the GST portal, and align with provisions introduced through the Finance Act, 2024, which restrict delayed filings under the GST law.
2. Applicability and Coverage
The restriction applies to the filing of all key GST return forms, including:
- GSTR-1 and GSTR-1A – Outward supplies
- GSTR-3B – Monthly/quarterly summary return
- GSTR-4 – Composition taxpayers’ annual return
- GSTR-5 and GSTR-5A – Returns for non-resident and OIDAR taxpayers
- GSTR-6 – Input Service Distributor (ISD) return
- GSTR-7 – TDS return
- GSTR-8 – TCS return by e-commerce operators
- GSTR-9/9C – Annual return and reconciliation statement
The three-year limitation applies uniformly across all taxpayer categories.
3. Implementation Timeline
Starting with the November 2025 tax period, the GST portal will automatically block return filings that are overdue by more than three years.
Illustratively, the following returns will no longer be accepted:
- GSTR-1/IFF for October 2022,
- GSTR-3B/M for October 2022,
- GSTR-4 for FY 2021–22, and
- GSTR-9/9C for FY 2020–21.
Once the three-year cut-off period lapses, the system will permanently restrict submission access for the corresponding tax periods.
4. Advisory for Taxpayers
GSTN has advised all taxpayers to:
- Reconcile their books and returns immediately,
- File any pending returns that are approaching the three-year deadline, and
- Ensure completion of all backdated filings before the system-based restriction becomes effective.
Failure to file returns within the stipulated period will result in a permanent loss of access for that return period, and taxpayers may face penalties and compliance consequences under the GST Act.
5. Objective and Expected Impact
The measure is intended to:
- Encourage timely filing and accurate tax reporting,
- Prevent misuse of the GST system through late or retrospective filings,
- Improve data consistency in GST analytics and compliance monitoring, and
- Streamline the return-filing ecosystem for future system upgrades.
6. Conclusion
From November 2025 onwards, the GST portal will block all returns overdue by more than three years, making it essential for taxpayers to complete any pending filings before the cut-off.
This system-enforced timeline reinforces the Government’s commitment to timely compliance, data accuracy, and greater efficiency in GST administration.
