Alert: GST Returns Pending Over 3 Years to be Time-Barred

Introduction

According to an advisory from the Goods and Services Tax Network (GSTN), businesses that have not filed their pending GST returns for three years or more will no longer be able to do so, beginning the November tax period.

The GSTN, which operates and manages India’s indirect tax system, has clarified that monthly, quarterly, and annual GST returns will be permanently restricted from filing after three years from their original due date.

As per the advisory, this restriction will take effect on the GST portal beginning the November 2025 tax period. This means that any return whose due date was three years prior or earlier and remains unfiled as of November 2025 will be barred from filing thereafter.

The GST Network (GSTN) has announced that with effect from December 1, 2025, the deadline for filing the monthly return in Form GSTR-3B for October 2022 and the annual return in Form GSTR-9 for FY 2020–21 will lapse, rendering them time-barred.

Conclusion

The restriction strengthens the importance of timely GST compliance. Businesses are strongly advised to review and file all pending GST returns well before the three-year deadline to avoid permanent closure of filing access. Once a return becomes time-barred, no further filing can be made on the portal, potentially resulting in compliance lapses and penalties. Timely filing will help taxpayers maintain a clean GST record, avoid system restrictions, and ensure continued eligibility for input tax credits and other compliance benefits under GST law.