Notification / Circular No. – Advisory dated June 18, 2025
Applicable Act / Rule – Central Goods and Services Tax Act, 2017
Applicable Section / Rule – Section 37, 39, 44 & 52 of Central Goods and Services Tax Act, 2017
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).
These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.
In this regard an advisory was already issued by GSTN on October 29th, 2024
Illustration: For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f. 1st August 2025 are detailed in the table below:
GST Form | Barred Period (w.e.f. 1st Aug 2025) |
GSTR-1/IFF | June 2022 |
GSTR-1Q | April–June 2022 |
GSTR-3B/M | June 2022 |
GSTR-3BQ | April–June 2022 |
GSTR-4 | FY 2021–22 |
GSTR-5 | June 2022 |
GSTR-6 | June 2022 |
GSTR-7 | June 2022 |
GSTR-8 | June 2022 |
GSTR-9/9C | FY 2020–21 |
Applicable from the July 2025 tax period.
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