Attention taxpayers! GST returns filing will be barred after three years for THESE people — Check details

India's Goods and Services Tax (GST) management body, the GST Network, announced on Saturday, 7 June 2025, that taxpayers will not be able to file their monthly or annual GST returns after three years of the original filing due date, reported the news agency PTI. 

This ban will be applicable for people who fall under the July 2025 tax period, i.e. taxpayers who will file their monthly GST returns in August 2025.

“The returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from the July 2025 Tax period,” according to the GSTN advisory cited in the agency report.

GST returns expiry dates, details

According to the official advisory, the GST Network said that Indian taxpayers will not be able to file their returns through GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9. 

People who fall under the July 2025 tax period will not be able to file the returns under these filings on expiry of three years from the filing due date, according to the agency report.

This rule will be amended into the GST law with regard to time barring, which was effected through the Finance Act, 2023, as per the news report.

GST outward supply returns, except for those related to payment of the liability, annual returns, and tax collected at source (TCS), will be subject to a time limit.

The GST Network also recommended that taxpayers should review their records and then file their GST returns as soon as possible, if they haven't filed to date.

This development comes after the GST Network, in October 2024, alerted Indian taxpayers that, as per the report, the provision of tax barring would be implemented in early 2025. 

This step enhances system discipline and curtails prolonged non-compliance. However, this also may severely impact taxpayers who, due to litigation, system issues, or genuine oversight, have pending filings, reported the news agency, citing Rajat Mohan, senior partner at AMRG & Associates.

“The absence of a redressal mechanism for exceptional cases could lead to permanent denial of Input Tax Credit and financial setbacks,” Mohan tld the news agency. 

GST Slab Rates

According to an earlier Hindustan Times report from 5 June 2025, the GST Council is likely to soon consider the slabs of the goods and services tax, reducing from four to three, and removing the 12 per cent GST rate.

“This could be the most plausible way to undertake a revenue-neutral tax rate rationalisation exercise. However, the GST Council has to take a final call,” reported the news portal, citing people aware of the development.

If the GST slab is removed and a rate rationalisation is done, the items falling under the 12 per cent tax slab will either be moved to the 5 per cent or 18 per cent GST category, according to the report.

In India, there are currently four operational GST slabs — 5 per cent, 12 per cent, 18 per cent and 28 per cent.