{"id":10154,"date":"2024-12-10T11:28:33","date_gmt":"2024-12-10T11:28:33","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10154"},"modified":"2024-12-10T11:30:35","modified_gmt":"2024-12-10T11:30:35","slug":"barring-of-gst-return-on-expiry-of-three-years","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/barring-of-gst-return-on-expiry-of-three-years\/","title":{"rendered":"Barring of GST Return on expiry of three years"},"content":{"rendered":"<p align=\"justify\">GSTN has issued an advisory  dated 29.10.2024 on barring of GST Return on expiry of three years.\n  <\/p>\n<p align=\"justify\">As per the Finance Act,2023  (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No.  28\/2023 &#8211; Central Tax dated 31th July, 2023, the taxpayers shall not be allowed  file their GST returns after the expiry of a period of three years from the due  date of furnishing the said return under Section 37 (Outward Supply), Section  39 (payment of liability), Section 44 (Annual Return) and Section 52 (Tax  Collected at Source). These Sections cover GSTR-1, GSTR 3B, GSTR-4, GSTR-5,  GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.\n  <\/p>\n<p align=\"justify\">The said changes are going  to be implemented in the GST portal from early next year (2025). Hence, the  taxpayers are advised to reconcile their records and file their GST Returns as  soon as possible if not filed till now.<strong> <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2024\/12\/2910.png<\/p>\n","protected":false},"author":1,"featured_media":10155,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10154"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=10154"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10154\/revisions"}],"predecessor-version":[{"id":10157,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10154\/revisions\/10157"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10155"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}