GST:
As per the Finance Act, 2023 (effective from 01-Oct-2023), taxpayers will not be allowed to file GST returns after 3 years from their due date for GSTR-1, 3B, 4, 5, 6, 7, 8, 9/9C, etc. This restriction will be implemented on the GST portal starting July 2025.
From 1st August 2025, filing will be barred for returns due before July 2022 (e.g., GSTR-1 and 3B for June 2022, GSTR-9 for FY 2020-21)
[GSTN Advisory dated 18.06.2025]
