The Goods and Services Tax Network (GSTN) has issued an important update on October 29, 2025, under the Finance Act, 2023. Starting November 1, 2025, taxpayers will not be able to file GST returns if they are more than three years past their original due date.
What Does This Mean for Taxpayers?
From November 1, 2025, the GST portal will block returns that are overdue by more than three years. This change applies to several key GST returns, so businesses and professionals need to act quickly.
Which GST Returns Are Covered?
The rule applies to returns under these sections:
- Section 37 – Outward Supply
- Section 39 – Payment of Liability
- Section 44 – Annual Return
- Section 52 – Tax Collected at Source
Affected forms include:
- GSTR-1, GSTR-1A, GSTR-3B
- GSTR-4, GSTR-5, GSTR-5A
- GSTR-6, GSTR-7, GSTR-8
- GSTR-9 and GSTR-9C
Returns That Will Be Blocked from December 1, 2025
The advisory provides examples for clarity:
- GSTR-1/IFF for October 2022 and earlier
- GSTR-4 for FY 2021-22
- GSTR-9/9C for FY 2020-21
Action Steps for Taxpayers
- Reconcile your records now
- File all pending returns within the allowed timeframe
- Avoid penalties and compliance issues by acting before the deadline
Summary of Key Changes
- Filing GST returns beyond three years from the due date will not be allowed from November 1, 2025
- Applies to major GST returns including outward supplies, payments, annual returns, and TCS
- Advisory lists affected periods for easy reference
- Immediate action is critical to stay compliant
This move aims to improve compliance and ensure accurate data on the GST system. For further detail, please refer GSTN Advisory dated 29/10/2025.