<ul><li>Taxpayers will be barred from filing GST returns after three years from the due date as per Finance Act 2023 amendment to CGST Act.</li><li>This restriction will be implemented on the GST portal from July 2025 tax period, requiring taxpayers to file pending returns before July 2025.</li><li>The move aims to bring certainty to the tax system but may negatively impact taxpayers with pending filings due to various reasons.</li><li>Another advisory mentions that from July 2025, auto-populated liability in GSTR-3B will become non-editable, allowing amendments through form GSTR 1A.</li></ul>

From July, GST returns to be barred after three-year window

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