Advisory Dated: 7 June 2025

• As per the Finance Act, 2023 (No. 8 of 2023), notified through Notification No. 28/2023 – Central Tax dated 31st July 2023, and implemented w.e.f. 1st October 2023, a significant restriction has been introduced in GST compliance.
• Under the amended provisions of Sections 37, 39, 44, and 52 of the CGST Act, taxpayers will not be permitted to file GST returns after the expiry of three years from the due date of furnishing such returns. 
• This applies to: Section 37 – GSTR-1 (Outward Supplies),Section 39 – GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6,Section 44 – GSTR-9 (Annual Return), Section 52 – GSTR-7 and GSTR-8 (Tax Collected at Source)
• The technical implementation on the GST portal will take effect from the tax period of July 2025 onwards. After this, returns older than three years from their respective due dates will be permanently barred from being filed.
• The GSTN had already issued an advisory on 29th October 2024, cautioning taxpayers to complete pending filings. In light of the upcoming enforcement, taxpayers are strongly advised to reconcile and file any outstanding returns immediately to avoid irreversible non-compliance.

https://www.gst.gov.in/newsandupdates/read/607