No Filing of GST Returns Older Than 3 Years from July 2025

GST UPDATEZ ON 09-06-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI

The GSTN has issued an advisory No. 607, on June 07, 2025 stating that taxpayers will no longer be allowed to file GST returns after the expiry of three years from their original due date.

The new rule will come into effect from the July 2025 tax period and will be implemented on the GST portal accordingly.

This provision was introduced through the Finance Act, 2023 (Act No. 8 of 2023) and was made effective from October 1, 2023, via Notification No. 28/2023 – Central Tax, dated July 31, 2023.

According to the amendment, returns filed under key sections of the CGST Act namely

Section 37 (Outward Supplies),

Section 39 (Monthly Return),

Section 44
(Annual Return), and

Section 52
(TCS)

will be barred if not submitted within three years from their respective due dates.

GSTN has urged all taxpayers to immediately review their filing status and ensure that any backlogs are cleared well before the enforcement begins.

Taxpayers should reconcile their records and file their GST Returns as soon as possible if not filed till now.

Well……

This latest communication follows a similar advisory (No.540) issued on October 29, 2024, which had initially alerted taxpayers about this impending change that it is going to be implemented in the GST portal from early 2025, but was postponed keeping in mind the interest of stakeholders while such a change occurs.

Tax professionals and businesses are therefore now, advised to act quickly to avoid missing the final opportunity to file old returns.

Once the restriction is in place, no exceptions will be made and such returns will be permanently barred.