New Delhi: The rules for filing GST (Goods and Services Tax) returns will change from July 1, 2025. GSTN (Goods and Services Tax Network) has issued a notification. According to this, now you will not be able to file old GST returns after three years.
This means that if you delay filing monthly or annual returns , you will have only three years. This rule will come into effect on the GST portal from July 2025. However, experts have expressed concern over this rule.
This change has been made under the Finance Act, 2023. Its purpose is that people file returns on time and old dues can be eliminated. This rule will apply to many types of returns. These include GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9. These returns include sales information, tax payment and annual information.
Advice to tax payers
GSTN’s information said, “The deadline for filing returns will expire after three years. This rule will be applicable on the GST portal from July 2025.” Taxpayers have been advised to correct their records and file all the pending returns immediately. If you do not do this, you will never be able to file returns again.
Experts expressed concern
Experts have expressed concern over this rule. Tax experts say that this may cause problems for those who have not been able to file returns due to legal matters, technical difficulties or delays caused by mistakes.
AMRG & Associates Senior Partner Rajat Mohan said, ‘This step will improve the system and will put a check on those who have not been filing returns for a long time. But this will cause great harm to those who have not been able to file returns due to legal matters, system glitches or mistakes.’
