Notification/Circular No – Advisory dated September 09, 2025
Applicable Act/Rule: Finance Act, 2023; Central Goods and Services Tax Act, 2017
Background
The Finance Act, 2023 introduced a provision restricting the filing of GST returns beyond three years from the due date. This amendment aims to ensure timely compliance and proper reconciliation of tax liabilities. The rule, effective from October 1, 2023, and implemented through Notification No. 28/2023 – Central Tax dated July 31, 2023, is being enforced from the September 2025 tax period.
Taxpayers will not be permitted to file their returns after three years from the due date. The restriction applies to returns under the following sections:
The affected returns include: GSTR-1, IFF, GSTR-1Q, GSTR-3B, GSTR-3BQ, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-9C.
GST Forms | Barred Period (w.e.f. October 1, 2025) |
GSTR-1/IFF | August-2022 |
GSTR-1Q | April–June 2022 |
GSTR-3B/M | August-2022 |
GSTR-3BQ | April–June 2022 |
GSTR-4 | FY 2021–22 |
GSTR-5 | August-2022 |
GSTR-6 | August-2022 |
GSTR-7 | August-2022 |
GSTR-8 | August-2022 |
GSTR-9/9C | FY 2020–21 |
Taxpayers are advised to reconcile and file any pending returns before the restriction is enforced on the portal from the September 2025 tax period. A similar advisory was earlier issued by GSTN on October 29, 2024.
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