Heads Up, Taxpayers! Don’t Miss This Crucial GST Filing Deadline!
The GSTN has issued an important advisory (Advisory No. 612, dated June 18, 2025) reminding all taxpayers to clear their pending GST returns before the three-year deadline hits. Starting August 1, 2025, returns that are three years past their due date will be blocked from filing on the GST portal.
This restriction stems from the Finance Act, 2023, and Notification No. 28/2023. It means you won’t be able to file returns under Sections 37 (Outward Supply), 39 (Payment of Liability), 44 (Annual Return), and 52 (Tax Collected at Source) once they’re three years overdue. This covers a wide range of GST forms, including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C.
The system will start enforcing this from the July 2025 tax period. So, any return due three or more years ago that hasn’t been filed by then will be barred.
Here’s a quick look at what will be blocked starting August 1, 2025:
| GST Forms | Barred Period (from August 1, 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 |
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Don’t wait! Reconcile your records and file any outstanding GST returns immediately. This isn’t a new warning; the GSTN first advised taxpayers about this on October 29, 2024. Act now to avoid any issues!