GST Return Filing Will Be Blocked After 3 Years

Starting July 2025, the GST portal will no longer allow filing of returns that are more than three years old from their due date. This means that if any GST return—whether it's monthly, quarterly, or annual - has not been filed within three years of its deadline, it cannot be filed at all, even with late fees.

This rule applies to all major GST returns, including:

• GSTR-1 (Sales return)

• GSTR-3B (Summary return with tax payment)

• GSTR-4, GSTR-5, GSTR-5A, GSTR-6

• GSTR-7, GSTR-8 (TDS/TCS returns)

• GSTR-9 (Annual return)

So, for example, if a return was due in July 2022, the last chance to file it will be July 2025. After that, the system will permanently block the return, and there will be no option to file it later, even if you are willing to pay the penalty.

Earlier, on October 29, 2024, an advisory was also issued warning taxpayers about this upcoming restriction.

https://services.gst.gov.in/services/advisoryandreleases/read/540

What You Should Do

• Review your return filing history immediately.

• File any pending returns that are nearing the 3-year deadline.

• Reconcile your books and ensure all your returns are filed on time going forward.

Delays can now lead to a permanent loss of filing rights, legal complications.

Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.