GST returns pending for 3 years to get time-barred from November tax period: GSTN

Businesses will not be able to file GST returns which are due for three years or more beginning the November tax period, GST Network (GSTN) has said.

In an advisory, GSTN, which handles the technology backbone, said monthly, quarterly and annual returns for all GST-registered businesses will be barred from filing after the expiry of three years from the due date.

"The said restriction will be implemented on the GST portal from November 2025 Tax period, which means any return whose due date was three years back or more and hasn't been filed till November Tax period will be barred from filing," GSTN said.


The government had, in 2023, amended the Goods and Services Tax (GST) law providing for time baring of GST return filing.

With effect from December 1, 2025, the monthly GST return form GSTR-1 and GSTR-3B due on October 2022, and the annual GST return GSTR-9 for the 2020-21 fiscal will become time-barred, the GSTN advisory dated October 29 said.