GST Returns Older Than 3 Years Cannot Be Filed from July 1, 2025

Introduction

Starting 1 July 2025, the GST portal will permanently disable the filing of any GST return that is more than three years past its original due date. This restriction arises from amendments introduced under the Finance Act, 2023. If you or your business has any GST returns pending for more than three years, immediate action is critical. Once the deadline passes, these returns will become non-fileable forever, resulting in loss of input tax credit (ITC), exposure to penalties, and potential legal consequences.

Latest Update

As per the GSTN Advisory dated 25 September 2025, the GST Network has reiterated that, in accordance with the Finance Act, 2023 and Notification No. 28/2023–Central Tax, any GST return whose due date is three years old or more will be permanently barred from filing on the GST portal starting from the October 2025 tax period.

Additionally, a follow-up advisory issued on 9 September 2025 reconfirmed that returns exceeding the three-year limit from their original due date will be irrevocably blocked from filing with effect from 1 October 2025.

What’s Changing?

Until now, the GST framework permitted taxpayers to file delayed returns at any time, subject to interest and late fees. From July 2025 onward, this will no longer be allowed. The GST portal will automatically block the filing of any GST return that is more than three years overdue from its original due date.

Once blocked, the return cannot be filed under any circumstances.

GST Returns Covered Under the 3-Year Restriction

The restriction applies to the following returns:

GSTR-1 – Outward supplies
GSTR-IFF
GSTR-3B – Summary return & tax payment
GSTR-4 – Composition scheme
GSTR-5 & GSTR-5A – Non-resident taxable persons & OIDAR
GSTR-6 – Input Service Distributor (ISD)
GSTR-7 & GSTR-8 – TDS & TCS returns
GSTR-9 – Annual return
GSTR-9C – Reconciliation statement

Returns Barred From Filing From 1 August 2025

As per the GSTN advisory, the following returns will become non-fileable from 1 August 2025:

GST Form	Barred Period
GSTR-1 / IFF	June 2022
GSTR-1 (Quarterly)	April–June 2022
GSTR-3B / 3B-M	June 2022
GSTR-3B (Quarterly)	April–June 2022
GSTR-4	FY 2021–22
GSTR-5	June 2022
GSTR-6	June 2022
GSTR-7	June 2022
GSTR-8	June 2022
GSTR-9 / 9C	FY 2020–21

Taxpayers are strongly advised to reconcile records and file all pending returns immediately, particularly those nearing or exceeding the three-year limit.

Once a return is blocked, it cannot be reopened or filed through any grievance or redressal mechanism.

Example for Better Understanding

If you failed to file GSTR-3B for August 2022, originally due on 20 September 2022, you must file it on or before 20 September 2025.

After this date, the GST portal will permanently block that return period—you will never be able to file it again.

Who Is Affected?

This rule applies to all GST-registered persons, including:

Regular taxpayers
Composition dealers
Input Service Distributors (ISD)
Non-resident taxable persons
Tax deductors and collectors
E-commerce operators

Why Has the Government Introduced This Rule?

The objective behind time-barring GST returns after three years includes:

Promoting timely GST compliance
Eliminating long-pending return backlogs
Reducing ITC mismatches and disputes
Bringing finality to the GST compliance cycle

This amendment is legally backed by Sections 37, 39, 44, and 52 of the Finance Act, 2023.

What This Means for Businesses

If you missed filing GSTR-3B for July 2022 (due on 20 August 2022), it must be filed by 20 August 2025. After that:

You will lose the Input Tax Credit (ITC) for that period
Corrections for that tax period will no longer be possible
Your customers’ ITC may be impacted, potentially harming business relationships

Immediate Action Plan for Taxpayers

1. Reconcile Your GST Records

Review filing history on the GST portal
Identify unfiled returns from FY 2017–18 onwards

2. File Pending Returns Without Delay

Prioritize older returns close to the three-year cut-off
Prevent ITC loss and interest accumulation

3. Inform Vendors and Clients

Encourage timely filing across your supply chain
Avoid disputes caused by blocked ITC

4. Seek Professional Assistance

Engage GST experts or automated compliance services
Ensure accurate and timely filing

What If You Miss the 3-Year Deadline?

If a GST return is not filed within three years from its due date:

The GST portal will permanently block the return
All ITC for that period will be irrevocably lost
No exception or redressal mechanism is currently available

Practical Filing Cut-Off Examples

Return Type	Period	Due Date	Final Filing Date	Status After
GSTR-3B	July 2022	20 Aug 2022	20 Aug 2025	BLOCKED
GSTR-1	April 2021	11 May 2021	11 May 2024	BLOCKED
GSTR-4	FY 2020–21	30 Apr 2021	30 Apr 2024	BLOCKED

Key Takeaways

GST returns cannot be filed after three years from their due date starting July 2025
Permanent loss of ITC and exposure to legal and financial risks
Filing returns before the deadline is the only way to stay compliant

Final Warning: Act Before It’s Too Late

This is a hard deadline, and no extension or grace period is expected.

If you have any GST returns due before 1 July 2022, they must be filed by 30 June 2025.
From 1 July 2025, these returns will be permanently blocked on the GST portal.

Be proactive. File now. Stay compliant.

Final Deadline Approaching — Don’t Get Locked Out of GST Compliance

Starting 1 July 2025, GST returns older than three years will be permanently barred. Missing this deadline means losing ITC and facing penalties.

Auriga Accounting pvt. ltd. can help you:

Identify all pending GST returns
File and reconcile returns accurately and quickly
Safeguard your business from compliance risks

Don’t wait until it’s too late.
Contact Auriga Accounting pvt. ltd. today for hassle-free GST return filing and stay ahead of the deadline.

About the Author

Ravi

Ravi simplifies complex legal concepts into practical, actionable guidance, helping entrepreneurs fulfill their legal obligations and build compliant, sustainable businesses.

January 8, 2026