Summary
Starting August 1, 2025, taxpayers cannot file pending GST returns older than three years from their original due date. This change, announced by GSTN and backed by the GST Council, aims to streamline compliance and curb revenue leakages. Stay updated with Efiletax.
Introduction
The GST returns filing limit is about to get stricter. As per the latest GSTN advisory, taxpayers will not be allowed to file pending GST returns after three years from their due date, effective August 1, 2025. This update could affect businesses with old non-compliance.
Why This Change Matters
The GST Council approved this three-year restriction to tighten compliance and clear the backlog of outdated filings.
Key reasons behind this new limit:
- Prevent misuse of outdated Input Tax Credit (ITC) claims
- Encourage timely tax payments
- Reduce administrative burden on tax officers
- Boost revenue certainty for both Centre and States
Legal Basis for the New Rule
The legal provision comes under the newly inserted proviso to Section 37(3) of the CGST Act, through the Finance Act, 2024, aligning with Rule 59 for GSTR-1 and Rule 61 for GSTR-3B.
- Official Notification: Refer CBIC Notification No. 04/2025-CT dated 10.04.2025 for details.
Which GST Returns Are Covered
This GST returns filing limit applies to:
✅ GSTR-1: Outward supplies
✅ GSTR-3B: Summary return
✅ GSTR-4: Composition taxpayers
✅ GSTR-9: Annual return
After three years, the portal will automatically block submission for these forms.
Illustrative Example
| Return Type | Due Date | Last Date to File Under New Rule |
|---|---|---|
| GSTR-3B for Aug 2022 | 20 Sep 2022 | 20 Sep 2025 |
| GSTR-1 for Sep 2022 | 11 Oct 2022 | 11 Oct 2025 |
This means if you missed filing your Aug 2022 GSTR-3B, you must submit it before Sep 20, 2025.
Exceptions and Discretion
👉 Can I get an extension?
Only the jurisdictional Commissioner may allow late filing after three years, but this is rare and subject to strict conditions.
Expert Tip: Avoid Last-Minute Rush
Tax professionals advise businesses to:
- Reconcile old GST ledgers immediately
- File all pending returns well before the three-year cut-off
- Keep vendor communication tight to avoid ITC mismatches
💡 Efiletax Insight: Many small businesses ignore old nil returns. These too must be filed or you risk notices and penalties.
What Happens If You Don’t File?
Failure to file within three years means:
- Permanent bar on uploading the return
- Possible penalties and late fee
- ITC reversal for buyers relying on your invoices
This could affect your reputation and vendor relationships.
How Efiletax Can Help
Efiletax makes GST compliance hassle-free:
✅ End-to-end filing for all pending GST returns
✅ Reconciliation with books and vendor data
✅ Expert support to tackle notices
👉 Act now! File your pending GST returns with Efiletax before the three-year limit closes your options.
FAQs
Q1. Does the 3-year limit apply to refund claims too?
No. Refund claims have separate statutory deadlines under Section 54.
Q2. What if I have pending returns older than three years?
File before August 1, 2025. Post that, you’ll need special permission from your GST Commissioner.
Q3. Is this rule final?
Yes, as per the latest CBIC circulars and GST Council decisions.