GST Filing Deadline Finalized: No Returns Allowed After 3 Years from Due Date Starting July 2025

Kuldeep Singh Chundawat

New Delhi: In a major development for Goods and Services Tax (GST) compliance in INDIA, the Goods and Services Tax Network (GSTN) has announced that from July 2025 onwards, taxpayers will no longer be allowed to file monthly or annual GST returns after a delay of three years from the original due date. This new rule, which comes into effect from the July 2025 tax period, is expected to significantly impact late filers and bring stricter compliance enforcement into the GST system.

Returns Blocked After 3-Year Deadline

According to GSTN, this rule applies to a broad list of GST return forms, including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and the annual return GSTR-9. Once the three-year period from the respective due date lapses, filing these returns through the GST portal will no longer be possible.

The change was made effective under the Finance Act of 2023, which amended the GST law to introduce a statutory time limit on the filing of returns. This applies to both monthly returns and annual summaries, including returns related to outward supplies, tax liability, and TDS.

Deadline Becomes Operational from July Tax Period

The new rule will apply starting with the July 2025 tax period, which means the earliest impacted return will be the one due in August 2025. Any return from before July 2022—if still pending—will become time-barred as per this directive. Taxpayers who have been delaying return submissions are now being urged to take immediate action to avoid legal and financial consequences.

Advisory to Taxpayers: File Now or Lose Out

The GSTN has issued a formal advisory recommending all taxpayers to reconcile their records and file any outstanding returns as soon as possible. The advisory reiterates that the GST portal will automatically restrict the filing of overdue returns beyond the three-year limit once the rule goes live.

Previously in October 2024, the GSTN had also alerted taxpayers about this upcoming compliance deadline, giving ample time for businesses and individuals to prepare.

Expert Insight: Compliance Strengthened but Concerns Remain

Tax expert Rajat Mohan, Senior Partner at AMRG & Associates, said the move aims to enhance discipline and reduce long-term non-compliance, which has been a persistent issue in the GST regime. However, he also flagged concerns, noting that the absence of a redressal or exception mechanism could unfairly penalize taxpayers affected by legitimate delays due to litigation, technical errors, or inspections.

He cautioned that this could result in permanent denial of Input Tax Credit (ITC) and substantial financial loss, particularly for small businesses that might lack the resources to respond quickly.

What This Means for You

Whether you are a BUSINESS owner, service provider, or consultant managing GST compliance, this change means there is now zero flexibility after a three-year window. If you fail to file returns within that time, you will lose the legal right to do so. This could not only result in penalties and interest but also a loss of tax credits—directly impacting your profitability.

To avoid disruption, experts recommend reviewing your past filings immediately and ensuring all historical returns—especially those older than two years—are submitted well before July 2025.

Author Profile

Kuldeep Singh Chundawat: My name is Kuldeep Singh Chundawat. I am an experienced content writer with several years of expertise in the field. Currently, I contribute to Daily Kiran, creating engaging and informative content across a variety of categories including technology, health, travel, education, and automobiles. My goal is to deliver accurate, insightful, and captivating information through my words to help readers stay informed and empowered.