Notification/Circular No. – Advisory dated September 25, 2025
The Finance Act, 2023 introduced a statutory time bar for filing GST returns, restricting taxpayers from filing returns after three years from their due date. This measure was notified vide Notification No. 28/2023–Central Tax dated July 31, 2023, and implemented w.e.f. October 1, 2023. GSTN had also issued an advisory on October 29, 2024.
From the October 2025 tax period, the GST portal will restrict filing of returns if their due date had expired three years earlier and the returns remain unfiled. This applies to GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C.
The rule effectively means any return whose due date falls beyond three years from October 2025 will be barred from filing. Taxpayers are advised to complete reconciliation and file any pending returns immediately to avoid permanent lapse.
GST Forms | Barred Period (w.e.f. 1st November, 2025) |
GSTR-1/IFF | September-2022 |
GSTR-1Q | July-Sep 2022 |
GSTR-3B/M | September-2022 |
GSTR-3BQ | July-Sep 2022 |
GSTR-4 | FY 2021-22 |
GSTR-5 | September-2022 |
GSTR-6 | September-2022 |
GSTR-7 | September-2022 |
GSTR-8 | September-2022 |
GSTR-9/9C | FY 2020-21 |
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