Advisory: File Pending GST Returns Before 3-Year Expiry

Date: September 29, 2025

As per the Finance Act, 2023, taxpayers will not be able to file GST returns after 3 years from their due date. This rule is effective from October 1, 2023, and will apply on the GST portal from October 2025 onwards.

Returns Covered

• GSTR-1 / 1A – Outward supplies

• GSTR-3B – Summary return with payment

• GSTR-4 – Composition taxpayers

• GSTR-5 / 5A – Non-resident taxpayers

• GSTR-6 – Input Service Distributor

• GSTR-7 – TDS returns

• GSTR-8 – TCS returns

• GSTR-9 / 9C – Annual return & reconciliation

Important Timeline

• From October 2025, returns older than 3 years from their due date will be locked and cannot be filed at all.
• Example: If a return was due on Oct 20, 2022, and is not filed by Oct 20, 2025, it will be permanently blocked.

What You Need To Do

1. Check your GST portal for any pending returns.

2. File all old returns immediately if they are close to 3 years old.

3. Once 3 years are over, filing will not be possible in any case.

Note

•For more information contact us

 Act now – don’t wait until the deadline.