GSTN Advisory: Pending GST Returns to Be Barred After 3 Years Starting August 2025
Issued on: June 18, 2025
Reference: Advisory No. 612 / GSTN / 2025
Key Update: No Return Filing After Three Years
The GST Network (GSTN) has issued an important advisory urging all taxpayers to file their pending GST returns before the three-year deadline expires. As per the Finance Act, 2023, and Notification No. 28/2023, GST returns filed under Sections 37, 39, 44, and 52 cannot be submitted after three years from their due date.
What This Means for You
Starting July 2025, any GST return older than three years from its due date will be barred from filing on the GST portal. For instance:
- GSTR-1 and 3B for June 2022
- GSTR-9 and 9C for FY 2020-21
These returns will no longer be accepted after August 1, 2025.
Applicable GST Forms Affected
The following GST forms will be barred from filing starting August 1, 2025, if they relate to the listed periods:
| GST Form | Period Barred w.e.f. 1st August 2025 |
|---|---|
| GSTR-1/IFF | June 2022 |
| GSTR-1Q | April – June 2022 |
| GSTR-3B/M | June 2022 |
| GSTR-3BQ | April – June 2022 |
| GSTR-4 | FY 2021–22 |
| GSTR-5 | June 2022 |
| GSTR-6 | June 2022 |
| GSTR-7 | June 2022 |
| GSTR-8 | June 2022 |
| GSTR-9/9C | FY 2020–21 |
Legal Background
This change is based on Section 37 (Outward Supply), Section 39 (Payment of Tax), Section 44 (Annual Return), and Section 52 (TCS) of the CGST Act. These provisions were amended by the Finance Act, 2023 (8 of 2023) and made effective from October 1, 2023, through Notification No. 28/2023 dated 31st July 2023.
Advisory Already Issued Earlier
It is worth noting that GSTN had already issued an advisory in this regard on October 29, 2024, giving taxpayers ample time to take necessary action.
Final Reminder: File Returns Before It’s Too Late
Taxpayers are strongly advised to:
- Reconcile their GST records
- File any pending returns without further delay
Failing to act now will result in permanent loss of filing rights for those return periods.
