GST:As per the Finance Act, 2023, effective from 1st October 2023, taxpayers will not be allowed to file GST returns after the expiry of three years from the due date of furnishing such returns under Sections 37, 39, 44, and 52 of the CGST Act. This includes returns like GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. The GST portal will implement this restriction from the July 2025 tax period onwards.(09.06.2025)

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GST:

As per the Finance Act, 2023, effective from 1st October 2023, taxpayers will not be allowed to file GST returns after the expiry of three years from the due date of furnishing such returns under Sections 37, 39, 44, and 52 of the CGST Act. This includes returns like GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. The GST portal will implement this restriction from the July 2025 tax period onwards.

[GSTN advisory dated 07.06.2025]