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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.
GST
Returns older than three years
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Provisions
Sec 39(11), CGST Act 2017; Sec 62, CGST Act 2017
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.
Close
- 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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