Update (Sep 9, 2025):
As per the Finance Act, 2023 (8 of 2023) dated 31-03-2023, implemented with effect from 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31-07-2023, taxpayers will not be allowed to file their GST returns after the expiry of 3 years from the due date of furnishing the return.
This applies under:
- Section 37 – Outward Supply
- Section 39 – Payment of Liability
- Section 44 – Annual Return
- Section 52 – Tax Collected at Source
The restriction covers the following returns:
GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-9C.
Effective September 2025 tax period, the GST portal will block filing of any return where the due date was 3 years ago or more and remains unfiled.
An advisory regarding this restriction was already issued by GSTN on 29th October, 2024.
Source : https://services.gst.gov.in/services/advisoryandreleases/read/540