GST system bars filing of subsequent returns when a registered person fails to furnish returns for a continuous period of three years
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Once this system-level barring is triggered the relevant return period becomes non-editable and the taxpayer is technically prevented from filing the pending return.
In order to enabled an online application, a Taxpayer can apply under Services → Returns → Application for Unbarring Returns, reasons for non-filing must be clearly stated, application is routed to the Jurisdictional Assessing Officer, upon satisfaction, the AO may approve unbarring & once approved, the barred return becomes available for filing
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