Big news for all GST-registered businesses! A significant change is coming that could affect your compliance. It may also permanently block you from filing returns for past periods.

According to the Finance Act, 2023, and Notification No. 28/2023, the Goods and Services Tax Network (GSTN) will not allow the filing of GST returns after three years from their due dates, starting August 1, 2025.

This update applies to returns under Sections 37, 39, 44, and 52 of the CGST Act. It includes various forms such as GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9/9C, and others.

What does this mean for you? Let’s look at an example:

If you have a pending GSTR-1 for June 2022 or a GSTR-9 for the Financial Year 2020-21, these returns will no longer be accepted after this cutoff date. This means that if you haven't filed them by August 1, 2025, you might lose the chance to do so permanently.

The Call to Action: Reconcile and File NOW!

This change highlights the need for timely compliance. Taxpayers are strongly urged to:

  • Immediately reconcile your records. Make sure all your financial data matches your GST obligations.
  • File any pending returns without delay. Don't wait until the last minute!

Why is this important?

Permanent blocking of these periods on the GST portal could lead to:

  • Inability to claim Input Tax Credit (ITC) for those periods.
  • Difficulties in responding to notices from the GST department.
  • Potential penalties and legal issues.

This is a proactive step by the GST authorities to improve compliance and ensure data accuracy. As responsible taxpayers, it’s our duty to stay informed and keep our filings up to date.