Effective July 1, 2025, the GST Council’s decision to implement a three-year cap on filing returns has come into force. This means taxpayers cannot file GSTR-1, GSTR-3B, GSTR-4, GSTR-9 or any other returns if the original due date was more than three years ago.

Example:

If a taxpayer missed filing a return due for May 2022, they will not be allowed to file it after June 30, 2025.

This amendment was made to:

• Improve overall compliance
• Prevent fraudulent ITC claims based on extremely delayed filings
• Encourage timely tax behavior

Tax experts have advised taxpayers to reconcile pending returns immediately and utilize the remaining time to rectify legacy non-compliances before this rule permanently blocks filing options.