{"id":10415,"date":"2025-08-06T04:04:18","date_gmt":"2025-08-06T03:04:18","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10415"},"modified":"2025-08-06T04:06:16","modified_gmt":"2025-08-06T03:06:16","slug":"barring-of-gst-return-on-expiry-of-three-years-2","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/barring-of-gst-return-on-expiry-of-three-years-2\/","title":{"rendered":"Barring of GST Return on expiry of three years"},"content":{"rendered":"<p align=\"justify\">GSTN  has issued an advisory dated Jun 7th, 2025 regarding <strong>Barring of GST Return  on expiry of three years.<\/strong>\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\">Hence,  above mentioned returns will be barred for filing after expiry of three years.  The said restriction will be implemented on the GST portal from July 2025 Tax  period. Hence, the taxpayers are once again advised to reconcile their records  and file their GST Returns as soon as possible if not filed till now.\n  <\/p>\n<p align=\"justify\">Earlier  also an&nbsp;<a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/540\" target=\"blank\" rel=\"noopener\">advisory  dated October 29th, 2024&nbsp;<\/a>, was  issued by GSTN on this issue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\/08\/060804.png<\/p>\n","protected":false},"author":1,"featured_media":10416,"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\/10415"}],"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=10415"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10415\/revisions"}],"predecessor-version":[{"id":10418,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10415\/revisions\/10418"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10416"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}