GSTR Filing Ban from 1 August 2025 | GST Returns Will Be Locked Forever | GSTR-1, 3B, 9 Blocked скачать в хорошем качестве

GSTR Filing Ban from 1 August 2025 | GST Returns Will Be Locked Forever | GSTR-1, 3B, 9 Blocked

GSTR-3B में Big Update! July 2025 से होगा बड़ा बदलाव | GSTR 3B Data locking new Date GST Portal starting to restrict GSTR-1, 3B, 9, and more GST Returns filing after July 2025 (w.e.f 1st August 2025)Big GST Portal Updates from July 2025 | GSTR-3B Locking, 3-Year Limit & Mandatory Tables 12 & 13 Dangerous 😳 GST Rules Violations You Must Avoid While Filing Returns! 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 – 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, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C. 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. Which means any return for which due date was three years back or more and hasn’t been filed till July Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on October 29th, 2024 Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st August 2025 are detailed in the table below: GST Forms Barred Period (w.e.f. 1st August 2025) GSTR-1/IFF June-2022 GSTR-1Q April-June 2022 GSTR-3B/M June-2022 GSTR-3BQ April-June 2022 GSTR-4 FY 2021-22 GSTR-5 June-2022 GSTR-6 June-2022 GSTR-7 June-2022 GSTR-8 June-2022 GSTR-9/9C FY 2020-21 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.