GST
GST returns cannot be filed more than three years after their due date
- Effective
- Not confirmed on a government page
- Published
- Not stated
- Authority
- Goods and Services Tax Network (GSTN) / Central Board of Indirect Taxes and Customs
- Notification
- Finance Act, 2023; Notification No. 28/2023-Central Tax dated 31 July 2023
Sections 37, 39, 44 and 52 of the CGST Act, as amended by the Finance Act 2023, bar the filing of a GST return after three years from its due date. GSTN issued an advisory telling taxpayers to reconcile and file all pending returns before the portal begins enforcing the bar. The restriction covers GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9/9C. Once barred, a return can no longer be filed at all.
INDICATIVE - non-government origin. The summary is taken from taxguru.in, a private tax portal, which dates the advisory 29 October 2025 and puts portal enforcement from the November 2025 tax period (1 December 2025). Other private portals (taxmann.com, A2Z Taxcorp, vatupdate.com) report enforcement from August or October 2025 instead. Because the reported enforcement dates conflict and none could be confirmed on a government page, effectiveDate is left null. The three-year bar itself is statutory and real; the enforcement date is unconfirmed.
Indicative — not from the authority's own pageThe page this was read from