GST Return pending over 3 years from original due date can no longer be Filed.

A crucial update will be implemented on the GST portal by the Goods and Services Tax Network (GSTN). This amendment could permanently block your Input Tax Credit (ITC). Let’s find out how.

Three years after the due date for filing GST returns, the GSTN declared that taxpayers would be unable to furnish their GST returns.

Taxpayers have not been furnished with any chance to submit their GST returns post 3 years from the due date of return filing u/s 37 (Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return), and Section 52 (Tax Collected at Source), under the Finance Act, 2023.

GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9, are covered under these sections.

As of 1st August 2025, the GSTN department will no longer accept the below-mentioned GST returns. Hence, these returns will be barred from filing after the expiry of three years.

In What Way Does the Same Impact Your Input Tax Credit?

When your supplier does not submit the return and does not file the taxes, it is specified that, even if you completed the supply payment, you will not get the ITC on purchases.

Retrospective cancellation of return emerges from not filing the return, which leads to the refusal of the ITC for the customers.

For the default case, no chance for filing an old return will be there with the seller, hence it results in the permanent refusal of input tax credit (ITC). Again, the same impacts genuine buyers.