GSTN Advisory, dated 07-06-2025
The Goods and Services Tax Network (GSTN) has issued an advisory clarifying the implementation of a three-year time limit for filing various GST returns, in accordance with Notification No. 28/2023 – Central Tax, dated July 31, 2023.
1. Legal Basis for the Restriction
As per the notification, taxpayers shall not be permitted to file returns after the expiry of three years from the due date prescribed under the following sections of the CGST Act:
- Section 37 – Outward Supplies (e.g., GSTR-1)
- Section 39 – Payment of Liability (e.g., GSTR-3B, GSTR-4, etc.)
- Section 44 – Annual Return (e.g., GSTR-9)
- Section 52 – Tax Collected at Source by e-commerce operators (e.g., GSTR-8)
2. Applicable Return Forms
The time restriction applies to the following GST returns:
- GSTR-1
- GSTR-3B
- GSTR-4
- GSTR-5
- GSTR-5A
- GSTR-6
- GSTR-7
- GSTR-8
- GSTR-9
3. Effective Date of Enforcement
This restriction will be enforced on the GST portal from the July 2025 tax period onwards, meaning returns with due dates exceeding three years will no longer be accepted for filing through the system.
4. Advisory for Taxpayers
Taxpayers are strongly advised to review and reconcile their return filings, and to ensure that any pending or overdue returns are filed before July 2025. Failure to do so could result in a permanent inability to file such returns on the portal, possibly affecting compliance ratings and leading to additional scrutiny or penalties.
5. Objective of the Measure
This initiative is designed to:
- Enforce timely tax compliance
- Promote data discipline across the GST ecosystem
- Minimise backlog and improve return processing efficiency
