Sep 9th, 2025
Important Update on Filing Pending GST Returns
As per the Finance Act, 2023 (8 of 2023), dated 31st March 2023, and implemented with effect from 1st October 2023 through Notification No. 28/2023 – Central Tax dated 31st July 2023, the Government has issued an advisory regarding the filing of pending GST returns.
Key Point:
Any pending GST returns cannot be filed after the expiry of three years from their due date. Once the time limit expires, the GST portal will not allow filing of such returns.
Affected Returns:
This restriction applies to the following returns:
GSTR-1 / GSTR-1A
GSTR-3B
GSTR-4
GSTR-5 / GSTR-5A
GSTR-6
GSTR-7
GSTR-8
GSTR-9 / GSTR-9C
Advisory for Taxpayers:
Taxpayers should file all pending GST returns well before the 3-year expiry to avoid penalties, notices, and compliance issues.
From 1st October 2025, any return that has crossed the 3-year time limit will be treated as time-barred and cannot be filed on the GST portal.
👉 To stay compliant, review your pending returns immediately and complete the filing process before the deadline.
GST Portal Advisory Attached