GST Network has informed that from the beginning of the July tax period, GST taxpayers will not be able to file monthly and annual GST returns after three years from the due date of the original filing. The tax period of July, 2025 means that taxpayers will file monthly returns in August this year.
GST Filing Rules: This is the biggest update for those GST return filers who have not filed their returns since the due date of three years ago. Such people will no longer be able to file returns in July. GST Network said on Saturday that from the start of the July tax period, GST taxpayers will not be able to file monthly and annual GST returns after three years from the due date of the original filing. The tax period of July, 2025 means that taxpayers will file monthly returns in August this year. Let us also tell you what kind of update has been given by GSTN.
Big update on GST filing
In an advisory, the Goods and Services Tax Network (GSTN) said that taxpayers will not be able to file GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9 on the expiry of three years from the due date of filing. Amendments to the Goods and Services Tax (GST) law regarding time limits were made effective through the Finance Act, 2023. Thus, returns relating to payment of liability, annual returns and GST outward supply returns besides TDS will become time-barred.
Advice to taxpayers
The advisory issued by GSTN said that filing of returns will be barred after the expiry of three years. The said ban will be implemented on the GST portal from July, 2025 tax period. It advised taxpayers to reconcile their records if they have not filed GST returns till now and file their GST returns as soon as possible. Earlier in October, the GST Network (GSTN) had alerted taxpayers that the said provision of tax ban would be implemented in early 2025.
What experts say
AMRG & Associates Senior Partner Rajat Mohan said in an ET report that the move enhances system discipline and reduces long-term non-compliance, but it may severely impact taxpayers who have pending filings due to litigation, system issues or actual inspections. Mohan said the absence of a redressal mechanism for exceptional cases could lead to permanent denial of input tax credit and financial shocks.
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