Notification/Circular No. – NA-Advisory dated June 7,2025
Applicable Act/Rule – Central Goods and Services tax, 2017
Applicable Section/Rule – Section 37, 39, 44, 52
The Finance Act, 2023 introduced a legal time limit of three years for furnishing various GST returns. This was notified through Notification No. 28/2023 – Central Tax dated July 31, 2023, and became legally effective from October 1, 2023. However, enforcement on the GST portal was deferred to allow transition time for taxpayers.
GSTN has now confirmed that, starting July 2025 tax period, the portal will block filing of returns that are more than three years overdue from their due date. This restriction applies to returns under:
Section 37 (GSTR-1 – Outward Supplies)
Section 39 (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6 – Monthly/Quarterly Returns)
Section 44 (GSTR-9 – Annual Return)
Section 52 (GSTR-7, GSTR-8 – TCS returns)
Earlier also an advisory dated October 29th, 2024 , was issued by GSTN on this issue.
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