India

Advisory issued on barring of GST Return filing after expiry of three years from the due date of returns

5 hours ago

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New Filing Restrictions: The Finance Act, 2023, effective October 1, 2023, restricts taxpayers from filing GST returns three years after their due dates under amended Sections 37, 39, 44, and 52 of the CGST Act.
Affected Returns: This restriction applies to various GST returns, including GSTR-1 (Outward Supplies), GSTR-3B, GSTR-9 (Annual Return), and others as specified in the amended provisions.
Implementation Timeline: The technical changes on the GST portal will take effect from July 2025, making it essential for taxpayers to reconcile and file any outstanding returns promptly to avoid permanent non-compliance.