GST return filing process has changed: How it affects you
07 Jun 2025

The Goods and Services Tax Network (GSTN) has announced a major change in its return filing process.

Starting from July 2025, taxpayers will no longer be able to file their monthly and annual GST returns after three years from the original due date.

The decision is based on the Finance Act, 2023, and will affect various types of GST returns such as GSTR-1 and GSTR-3B.

GST portal won't accept these returns post July
Advisory issued

The GSTN has issued an advisory urging taxpayers to reconcile their records and file any pending returns as soon as possible.

The advisory states that after three years from the filing due date, taxpayers will not be able to file GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9.

Move curtails prolonged non-compliance
Impact

The GSTN's advisory further states that not just outward supply returns, but also those related to liability payment, annual returns, and tax collected at source will become time-barred after three years.

AMRG & Associates Senior Partner Rajat Mohan said this step brings system discipline and curtails prolonged non-compliance, but could severely impact taxpayers with pending filings due to litigation or genuine oversight.

Financial setbacks for late filers
Concerns raised

Mohan also warned that the absence of a redressal mechanism for exceptional cases could result in permanent denial of Input Tax Credit and financial setbacks.

The GSTN had earlier warned taxpayers about this provision of tax barring being implemented in early 2025.

The advisory comes as a reminder for all taxpayers to stay updated with their filing obligations under the new rules.