GSTN issues Advisory to File Pending GST Returns before upcoming Three Year Deadline

The Goods and Services Tax Network (GSTN) has issued an advisory urging all taxpayers to file their pending GST returns promptly, highlighting the upcoming three-year deadline. The GSTN has implemented a new functionality that will bar the filing of any GST return that is more than three years old from its original due date. This time-barring provision is set to take effect from August 1, 2025. The advisory serves as a final reminder to businesses to clear any backlogs in their compliance and to file all overdue returns for older periods before the portal blocks this facility. This measure aims to improve compliance discipline, ensure that tax data is updated in a timely manner, and prevent the accumulation of very old, unfiled returns which can complicate the tax administration process.