GSTN Advisory: Filing of These GST Returns to be Blocked Soon
The Goods and Services Tax (Government of India), States and Union Territories recently shared an advisory on October 29, 2025 to file pending returns before the expiry of three years.
According to the Finance Act, 2023 (8) dated March 31, 2023 implemented from October 1, 2023 through Notification No. 28/2023-Central Tax dated July 31, 2023, the taxpayers will not be allowed to file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return) and Section 52 (Tax collected at source).
These sections cover GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9 or 9C.
From November 2025 onwards, taxpayers will not be allowed to file GST returns that are more than three years late. This means if the due date of a return was three years ago or earlier, and it has still not been filed, the GST portal will stop accepting it from the November 2025 tax period. GSTN had already issued a notice about this rule on October 29, 2024.
New GST Return Table
Below is the table of the latest GST returns that will come into effect from December 1, 2025:
| GST Forms | Barred Period (effective from December 1, 2025) |
| GSTR-1/IFF | 44835 |
| GSTR-1Q | July-Sep 2022 |
| GSTR-3B/M | Oct-22 |
| GSTR-3BQ | July-Sep 2022 |
| GSTR-4 | FY 2021-22 |
| GSTR-5 | Oct-22 |
| GSTR-6 | Oct-22 |
| GSTR-7 | Oct-22 |
| GSTR-8 | Oct-22 |
| GSTR-9/9C | FY 2020-21 |
GSTN further advised taxpayers to reconcile their records and file their GST returns as soon as possible.
