Advisory to file pending returns before expiry of three years
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
Tag: time limit to file gst return
Advisory to file pending returns before expiry of three years
Time limit capping for filing the returns
Advisory to file pending returns before expiry of three years
Restriction on filing of GST return after the expiry of three years will be implemented from the month of September 2025
Advisory to file pending returns before expiry of three years
GSTN advised the taxpayers to file pending returns as the returns will be barred from filing for the period given in advisory.
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.
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).