- GSTN will prohibit filing GST returns older than three years from their due date starting July 2025
- Taxpayers are encouraged to clear pending filings promptly
- Advisory issued on June 07, 2025
- New rule applies to returns under Sections 37, 39, 44, and 52 of the CGST Act
- Implemented on the GST portal from the July 2025 tax period
- Provision introduced through the Finance Act, 2023
- Effective from October 1, 2023, via Notification No. 28/2023 Central Tax
Source: taxscan.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
