GST Filing Deadline Crackdown: New Rules for Businesses

Beginning the November 2025 tax period, businesses will be unable to file Goods and Services Tax (GST) returns that are overdue by three years or more. This move follows amendments to the GST law, which now enforces a time limit on GST return filings.


Devdiscourse News Desk | New Delhi | Updated: 31-10-2025 17:33 IST | Created: 31-10-2025 17:33 IST
GST Filing Deadline Crackdown: New Rules for Businesses
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The Goods and Services Tax Network (GSTN) has announced that businesses will be restricted from filing GST returns that have been overdue for three years or longer, starting with the November 2025 tax period.

The GSTN advisory detailed that all registered businesses must adhere to this rule, which bars monthly, quarterly, and annual returns from being filed past a three-year expiration date. This decision aligns with the government's 2023 amendment to the GST law.

From December 1, 2025, the restricted filing will affect returns such as the GSTR-1 and GSTR-3B for October 2022, and the annual GSTR-9 for the 2020-21 fiscal year, solidifying time-bar constraints on GST return submissions.

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