GST return filing deadline gets stricter

New Delhi

Beginning with the July 2025 tax period, filing monthly and annual GST returns will be time-barred after three years from the original due date, the Goods and Services Tax Network (GSTN) announced on Saturday. This move means taxpayers will no longer be able to submit GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9 after the three-year window closes. The changes stem from amendments to the GST law introduced through the Finance Act of 2023 and are aimed at enforcing compliance and closing loopholes in long-pending filings.

“The returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from the July 2025 tax period,” said GSTN in its advisory. It urged taxpayers to reconcile their records and file any pending returns immediately.

AMRG & Associates Senior Partner Rajat Mohan noted that while this move promotes compliance and improves tax discipline, it could adversely affect those facing delays due to system glitches, ongoing legal disputes, or oversight. “The absence of an exception-handling mechanism may result in the permanent loss of Input Tax Credit and financial strain for genuine taxpayers,” Mohan warned.

The GSTN had earlier alerted users in October 2024 about this upcoming deadline. With implementation now imminent, tax professionals are urging businesses to audit their filings and clear any backlogs before the window closes permanently. This rule aims to bring greater order and accountability into the GST system but may pose challenges for those seeking redress in exceptional cases.