Answer

1. F

   Facts

   Sec 37(5) and Sec 39(11) bar filing of GSTR-1 and GSTR-3B after three years from their due date. GSTN began enforcing this on the portal from the July 2025 tax period. Tax, interest and late fee for that period can still be demanded.

2. P

   Provisions and law

   • Sec 39(11), CGST Act 2017GSTR-3B cannot be filed after three years from its due date
   • Sec 37(5), CGST Act 2017GSTR-1 cannot be filed after three years from its due date
   • Sec 73, CGST Act 2017Demand for tax short paid without fraud, for periods up to FY 2023-24
3. A

   Analysis

   A GSTR-3B for June 2022 was due on 20 July 2022, so it became barred after 20 July 2025. If the return is barred, you cannot file it, but the department can still raise a demand for any tax due. The safer route is often to pay the tax with interest through DRC-03 and keep the records, so penalty exposure is reduced. Returns that are not yet barred should be filed at once.

4. C

   Conclusion

   1. 1List every unfiled return with its original due date
   2. 2File at once any return still within three years
   3. 3For barred periods, compute tax and interest that would have been due
   4. 4Take advice on paying through DRC-03 with a covering letter

A barred return does not mean the tax is forgiven.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.