Betsmove Platformuna Genel Bakış ve Erişim Rehberi

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. 1^st August 2025 are detailed in the table below:

Applicable from the July 2025 tax period.