Three-year time bar: GST returns cannot be filed after 3 years

Returns under Sections 37, 39, 44 and 52 cannot be filed after three years from their due date. The portal enforces this from the July 2025 tax period.

• The Finance Act, 2023 inserted provisions (Sections 37(5), 39(11), 44(2), 52(13) of the CGST Act) barring filing of GSTR-1, GSTR-3B, the annual return and TCS returns after three years from the due date. The Government may relax this for notified classes.
• GSTN announced that the portal would enforce this restriction from the July 2025 tax period.

Why it matters for backlog clean-ups

• Identify the oldest unfiled periods first. Periods crossing the 3-year mark can no longer be filed through the portal.
• For cancelled registrations or long non-filers, get specific advice. Consequences (assessment, demand) can continue even when the return cannot be filed.