- GSTN issued an advisory on June 7, 2025, about barring GST returns after three years.
- As per the Finance Act 2023, taxpayers cannot file GST returns after three years from the due date.
- This applies to returns under Sections 37, 39, 44, and 52.
- Affected returns include GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9.
- The restriction will be enforced on the GST portal starting July 2025.
- Taxpayers are advised to reconcile records and file returns promptly.
Source: a2ztaxcorp.net
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.
