GST Portal has issued an Advisory for taxpayers on 9th September 2025 stating that filing of certain GST returns older than 3 years, from its original due date, shall not be allowed w.e.f. 1st October 2025.
This compliance measure is being implemented in line with the provisions of the Finance Act, 2023 (8 of 2023), notified via Central Tax Notification 28/2023 dated 31st July 2023.
This restriction shall apply to returns filed under Section 37 (Outward Supplies), Section 39 (Payment of Tax Liability), Section 44 (Annual Returns) and Section 52 (TCS). Accordingly, filing of the old returns such as GSTR-1, 1A, 3B, 4, 5, 5A, 6, 7, 8, 9 and 9C shall be affected.
Barred Returns from September 2025 Tax Period
As per the said Advisory, the filing of the following returns shall be barred on the GST portal w.e.f. 1st October 2025:
| GST Form | Barred Period |
| GSTR-1 / IFF | August 2022 |
| GSTR-1 (Q) | April–June 2022 |
| GSTR-3B (M) | August 2022 |
| GSTR-3B (Q) | April–June 2022 |
| GSTR-4 | FY 2021–22 |
| GSTR-5 | August 2022 |
| GSTR-6 | August 2022 |
| GSTR-7 | August 2022 |
| GSTR-8 | August 2022 |
| GSTR-9 / 9C | FY 2020–21 |
Taxpayers have been advised to reconcile their tax records and file pending GST returns immediately. Once the three-year window closes on 30th September 2025, the GST portal shall permanently restrict filing of these returns, and no further recourse shall be available in this regard.
GST Portal Advisory dated 09/09/2025: No Filing of 3 Years Old Returns from October 2025
The CBIC decision to block filing of GST returns older than 3 years from October 2025 seems to be a hard step. What about genuine cases where businesses may miss filing deadlines due to unavoidable reasons? Will CBIC offer any redressal mechanism for them also?
Is there any announcement by CBIC to provide remedy to genuine taxpayers.