Advisory to File Pending GST Returns Before Expiry of 3 Years
The Goods and Services Tax Network (GSTN) has issued an important advisory reminding taxpayers about the upcoming deadline for filing pending GST returns. Starting from October 2025, taxpayers will no longer be able to file certain GST returns if the due date has already lapsed for more than three years.
This rule was introduced through the Finance Act, 2023 (effective October 1, 2023, vide Notification No. 28/2023 – Central Tax dated July 31, 2023). It affects returns filed under Section 37, Section 39, Section 44, and Section 52 of the CGST Act, 2017.
🧾 Which Returns Are Covered?
The restriction applies to the following GST returns:
GSTR-1 and GSTR-1A (Outward Supply)
GSTR-3B (Liability & Payment of Taxes)
GSTR-4 (Composition Scheme)
GSTR-5 / GSTR-5A (Non-resident taxpayers & OIDAR)
GSTR-6 (Input Service Distributor)
GSTR-7 (TDS Returns)
GSTR-8 (TCS Returns by e-commerce operators)
GSTR-9 & GSTR-9C (Annual Returns & Audit)
Once the 3-year window passes, filing will be permanently barred on the GST Portal.
📅 Illustration of Barred Returns (Effective from 1st November 2025)
| GST Form | Last Filing Period Allowed |
|---|---|
| GSTR-1 / IFF | September 2022 |
| GSTR-1 (Quarterly) | July–September 2022 |
| GSTR-3B (Monthly) | September 2022 |
| GSTR-3B (Quarterly) | July–September 2022 |
| GSTR-4 | FY 2021–22 |
| GSTR-5 | September 2022 |
| GSTR-6 | September 2022 |
| GSTR-7 | September 2022 |
| GSTR-8 | September 2022 |
| GSTR-9 / 9C | FY 2020–21 |
This means, for example, if you still haven’t filed GSTR-1 for September 2022 or Annual Return for FY 2020–21, you will no longer be able to file it after October 2025.
⚠️ Why Is This Important?
Non-compliance Penalties: Missing return deadlines can lead to heavy late fees, penalties, and even cancellation of GST registration.
Input Tax Credit (ITC) Issues: Pending returns impact your buyers’ ITC claims, leading to disputes and mismatches.
Business Credibility: Inability to file backdated returns can raise compliance red flags during audits or loan applications.
✅ What Should Taxpayers Do?
Reconcile your records – Match books of accounts with GSTR-2B and GSTR-3B.
Clear pending returns immediately – File any return due for the last three years before October 2025.
Avoid waiting till the last minute – Portal traffic is expected to be high closer to the deadline.
Seek professional help – If you are unsure, consult your GST advisor to avoid missing out.
📌 Conclusion
The 3-year filing limit is a big compliance change for taxpayers. If you have not yet filed your pending GST returns for past periods, now is the time to act. After October 2025, these returns will be permanently blocked from filing.
At TaxGyany, we assist businesses in:
Reconciling GST returns,
Filing backdated returns before expiry, and
Managing compliance to avoid penalties.
📞 Contact us at 730 430 7888
🌐 Visit: www.taxgyany.com
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