Webinar on GST Helpdesk: Expert Interaction on Returns and E-Way Bill on April 13, 2026 from 3:00 p.m. to 5:00 p.m.
Webinar on 13.04.26 from 3 pm to 5 pm
Tag: GST returns
GST filing gets tougher: No room for error in GSTR-3B from July
From July onwards, taxpayers will no longer be able to edit auto-populated tax liability in their GSTR-3B returns. The GST Network (GSTIN) has rolled out this update, aiming to curb misuse and plug revenue leakages. However, tax experts warn that this will warrant higher accuracy from suppliers and could trigger cash flow challenges for buyers.
No Filing of GST Returns Older Than 3 Years from July 2025
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.
Barring of GST Return on expiry of three years
GSTN issued advisory implementing restriction on filing of returns after the expiry of a period of three years from the due date of furnishing the said returns.
Book: Analysis of GST Returns interlinking of returns for compliance enhancement
Book authored by Ms. Ashima Bansal & Mr. Arun Chhajer on Analysis of GST Returns interlinking of returns for compliance enhancement, 2nd Edition, 2025
GST DAILY – 308
HC remanded matter as tax liability was imposed due to inadvertent error while filing GSTR-3B
Assessee commitment to file return for default period is ground for setting aside of order cancelling GST registration on account of non-filing of returns
The Hon’ble Calcutta High Court in the case Pranabesh Sarkar set aside the order of GST registration cancellation on the ground that the Assessee has defaulted in filing of GST returns, on the ground that the Assessee would file the GST returns for the default period along with payment of tax, interest, fine and penalty.
GST DAILY – 295
Time limit for furnishing return for month of September to be treated as 30th November in each financial year w.e.f 1-7-2017: HC
GST return time bar: No filing after 3 years of due date, taxpayers advised to file pending return
Starting in early 2025, GST taxpayers will no longer be able to file monthly and annual GST returns three years after the original filing due date. According to an advisory from the Goods and Services Tax Network (GSTN), GST outward supply returns, returns related to payment of liability, annual returns, and tax collected at source will be considered time-barred three years after the due date of submission.
GSTN : Barring of GST Return on expiry of three years
As per the Finance Act, 2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source).