Starting from the September 2025 tax period, taxpayers will face a new restriction on filing their Goods and Services Tax (GST) returns. According to the Finance Act of 2023, GST returns must be filed within three years from their original due date. This applies to returns under several sections, including Section 37 for Outward Supply, Section 39 for payment of liability, Section 44 for the Annual Return, and Section 52 for Tax Collected at Source. The affected forms are GSTR-1, 3B, 4, 5, 5A, 6, 7, 8, and 9/9C.

For example, any returns that were due by August 2022, whether on a monthly or quarterly basis, and for the fiscal year 2020-21, will no longer be accepted if filed after October 1, 2025. This advisory serves as a critical reminder for taxpayers to reconcile and submit any outstanding returns promptly to avoid being barred from filing them after the three-year expiry period.

Taxpayers are urged to take immediate action in reviewing and updating their records to ensure compliance with this new regulation, thereby avoiding any potential penalties or complications associated with late filings. This change underscores the importance of timely submission of tax returns and maintaining up-to-date records.