GST
Returns older than three years
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Facts
Returns cannot be filed after three years from their due date. The portal enforces this bar, so very old returns may no longer be fileable.
Provisions and law
- Sec 39(11), CGST Act 2017A return cannot be filed after three years from its due date
- Sec 62, CGST Act 2017If the return is still not filed, the officer can assess tax to the best of judgement; the order is withdrawn if a valid return is filed within 60 days, or a further 60 days with extra late fee of ₹100 a day
Analysis
Sec 39(11) bars returns after three years, and the October 2025 GST Council newsletter notes the portal enforcement. If a return is time barred, the officer can still assess tax under Sec 62 and you will have to deal with the assessment. Example: GSTR-3B due in 2022 can no longer be filed in late 2026. File all returns still within the window right away.
Conclusion
- List pending returns and their due dates.
- File the ones within three years first.
- For barred ones, keep records ready for any assessment.
- Get advice on the best way to respond.
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