GST Returns Pending for Over 3 Years Cannot Be Filed from July 1, 2025  

Starting July 1, 2025, the GST portal will permanently block the filing of any GST return that is more than three years past its original due date. This change, rooted in amendments made via the Finance Act, 2023. If you or your business has any pending GST returns older than three years, the time to act is now. After the deadline, such returns will be non-fileable forever, leading to loss of input tax credit (ITC), penalties, and legal complications.

What’s Changing?

Up until now, the GST system allowed delayed return filings, regardless of how late—subject to penalties and interest. From July 2025 onwards, the GST portal will automatically restrict taxpayers from filing returns that are overdue by more than 3 years from their due date.

Applicable to the Following GST Returns:

• GSTR-1 (Outward supplies)
• GSTR-IFF
• GSTR-3B (Summary return & tax payment)
• GSTR-4 (Composition scheme)
• GSTR-5 & 5A (Non-residents & OIDAR)
• GSTR-6 (Input Service Distributor)
• GSTR-7 & 8 (TDS & TCS returns)
• GSTR-9 (Annual return)
• GSTR-9C

The advisory also provides a list of returns that will be barred from filing as of August 1, 2025:

Taxpayers are strongly advised to reconcile records and file any pending GST returns immediately, especially those that are nearing or have crossed the 3-year deadline.

Once blocked, returns cannot be reopened or filed through any redressal mechanism.

The official GSTN advisory on barring GST return filing after three years has been attached here for your reference.

Example for Better Understanding

Let’s say you missed filing your GSTR-3B for August 2022, which was originally due by September 20, 2022.

Under the new rule, you must file it on or before September 20, 2025.

After that, the GST portal will block that period—you won’t be able to file the return ever again.

Who Is Affected by the 3-Year GST Return Filing Rule?

This rule applies to all taxpayers registered under GST, including:

• Regular taxpayers
• Composition dealers
• Input Service Distributors (ISD)
• Non-resident taxable persons
• Tax deductors and collectors
• E-commerce operators

Why Is GST Return Filing Being Time-Barred After 3 Years?

The government’s objective behind this change includes:

• Ensuring timely return filing across the GST network
• Eliminating compliance backlogs and ITC mismatches
• Reducing litigation and tax disputes
• Bringing finality to the GST compliance cycle

This change is legislated under Sections 37, 39, 44, and 52 of the Finance Act, 2023, and has full legal backing.

What This Means for Businesses

Suppose you missed filing your GSTR-3B for July 2022, which was due on August 20, 2022. According to the new rule, you must file it by August 20, 2025. After that, the GSTN portal will block the return permanently.

You will:

• Lose the ability to claim Input Tax Credit (ITC) for that tax period·
• Be unable to make corrections for that tax period
• Risk affecting your clients’ ITC claims, resulting in loss of business

Immediate Action Plan for Taxpayers

To stay compliant and avoid irreversible consequences, businesses must act now:

1. Reconcile Your GST Records

• Use the GST portal dashboard to review filing history
• Check for any missed returns from FY 2017-18 onward

2. File Pending GST Returns Immediately·

• Prioritize older returns close to the 3-year deadline
• Avoid interest accumulation and ITC loss

 3. Notify Vendors and Clients

• Encourage timely filing across your supply chain
• Avoid buyer-supplier disputes due to blocked ITC

4. Use Professional Filing Services

• Contact a GST filing expert (like IndiaFilings) for support
• Automate return tracking with tools or filing services

What If You Miss the 3-Year GST Filing Deadline?

• If a return isn’t filed within three years:
• The GST portal will permanently disable that return period
• You will lose all tax credits for that period

There is currently no redressal mechanism for exceptions (litigation, technical errors, etc.)

Practical Examples of Filing Cut-offs

Key Takeaways

• GST return filing after 3 years from the due date will no longer be allowed from July 2025.
• You’ll lose input tax credit and face legal, financial, and reputational risks
• Ensure all returns are filed well before the deadline to avoid permanent non-compliance.

Final Warning: Don’t Wait Until It’s Too Late

This is a hard deadline, and no grace period is expected.If you have any unfiled GST returns whose due date falls before July 1, 2022, you must file them before June 30, 2025.

From July 1, 2025, the GST portal will block these returns permanently.

Be proactive. File now. Stay compliant.

Final Deadline Approaching — Don’t Get Locked Out of GST Compliance!

As mentioned, Starting July 1, 2025, the GST portal will permanently block returns older than 3 years. Missing this deadline means losing your Input Tax Credit and facing penalties.

IndiaFilings is here to make sure you don’t miss out.

Our experts will help you:

• Identify all pending returns before the deadline
• File and reconcile your GST returns quickly and accurately
• Protect your business from costly compliance risks

Don’t wait until it’s too late! Contact IndiaFilings now for hassle-free GST return filing and stay ahead of the deadline. 

Click here to get expert help today!

Frequently Asked Questions (FAQs)

1. What is the new 3-year rule for GST return filing starting July 2025?

From July 1, 2025, GST returns older than 3 years from their due date cannot be filed on the GST portal. This includes GSTR-1, GSTR-3B, GSTR-9, and others.

2. Which GST return forms are affected by this new rule?

 The rule applies to:

• GSTR-1
• GSTR-3B
• GSTR-4
• GSTR-5 / 5A
• GSTR-6
• GSTR-7 / 8
• GSTR-9 (Annual Return)

3. What happens if I don’t file my return within 3 years?

After the 3-year deadline:

• The GST portal will block the return period permanently
• You’ll lose Input Tax Credit (ITC) for that period
• No corrections or legal appeals will be allowed for that return

4. Why is the government enforcing this 3-year limit?

This change promotes:

• Timely compliance
• Prevention of ITC mismatches
• Reduced litigation
• Finality in tax matters

The change is backed by the Finance Act, 2023.

5. Is there any exception to this rule for late filing due to technical or legal issues?

As of now, no exceptions are provided. Even if the delay is due to disputes or system errors, filing will not be permitted after 3 years.

6. How can I check if I have any pending GST returns nearing the 3-year cutoff?

Log in to your GST portal dashboard, review the filing history from FY 2017–18 onward, and cross-check for any months/quarters showing as “Not Filed.”

7. Can I claim ITC after the 3-year filing period?

 No. Once a return is blocked:

• You lose ITC for that period forever
• Your clients may also lose ITC, leading to disputes or business loss

8. What’s the last date to file GST returns due before July 2022?

You must file all GST returns whose due date was before July 1, 2022, by June 30, 2025. After that, the return period will be blocked forever.

9. How does this rule impact composition dealers and non-residents?

 It applies to all categories, including:

• Composition taxpayers (GSTR-4)
• Non-residents (GSTR-5 / 5A)
• E-commerce operators (GSTR-8)
• ISD, TDS/TCS filers (GSTR-6, 7)

10. What action should I take now to stay compliant?

Immediately:

• Reconcile your GST filings
• File all pending returns, especially pre-July 2022 ones
• Notify clients/vendors
• Use professional help from IndiaFilings to avoid missing critical deadlines.

RENU SURESH Expert

Updated on: June 26th, 2025