Blocking of filing of GST Returns after expiry of three years.

GSTN has issued an advisory dated June 18, 2025 for clarifying the applicability of blocking of filing of GST Returns after expiry of three years. According to the GSTN advisory, taxpayers will not be permitted to file GST returns after the expiry of three years from the due date of filing. This is based on the Finance Act, 2023 amendment, implemented with effect from October 1, 2023 through Notification No. 28/2023 – Central Tax dated July 31, 2023 under the following sections:

1. Section 37 – Outward Supplies (GSTR-1, GSTR-1A)
2. Section 39 – Payment of Tax (GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, etc.)
3. Section 44 – Annual Return (GSTR-9, GSTR-9C)
4. Section 52 – Tax Collected at Source (GSTR-8)