Answer

1. F

   Facts

   From the July 2025 changes, returns cannot be filed after three years from their due date. GSTN said FY 2020-21 GSTR-9 and GSTR-9C were barred from 1 December 2025.

2. P

   Provisions and law

   • Sec 39(11), CGST Act 2017A return cannot be filed after three years from its due date, subject to conditions notified.
   • Sec 44(1), CGST Act 2017Every registered person (other than notified classes) files an annual return by 31 December after the year; a self-certified reconciliation statement is filed with it where turnover exceeds the notified limit.
3. A

   Analysis

   If the bar applies, the portal will not accept the form. Pending liabilities for that year remain and can still be paid through DRC-03, and the department can still issue notices within limitation. Keep the reconciliation ready to answer questions. File current and recent years on time.

4. C

   Conclusion

   1. 1Check which years are still open on the portal.
   2. 2File pending years before the bar.
   3. 3Pay any liability for barred years through DRC-03.
   4. 4Keep reconciliations for possible notices.

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