From July 1, GST returns pending three years can’t be filed

Starting July 2025, the GSTN will restrict taxpayers from filing returns after three years from the due date, following a Finance Act amendment. Taxpayers are urged to reconcile records and file pending returns for GSTR-1, GSTR-3B, and GSTR-9 promptly. Experts believe this promotes tax discipline, though concerns exist regarding taxpayers facing genuine hardships.