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Informative

GSTN to Restrict Filing of Returns Beyond 3 Years from Due Date Effective September 2025 Tax Period,...

Update / Judgement Date

09 Sept 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

GSTN has issued an advisory to "restrict the filing of returns beyond 3 years from the due date," effective for the "September tax period." The move is a significant step towards a more user-friendly and less intrusive tax environment, is aimed at promoting tax compliance while being sensitive to the practical difficulties faced by businesses. This is a crucial reminder to all businesses that they must be diligent in their dealings.