New rules regarding GST will be implemented from July 1, now you will not be able to file pending GST returns that are three years old.

The Goods and Services Tax Network (GSTN) has alerted taxpayers that pending GST returns older than three years will not be filed from July 1, 2025. This rule will be implemented based on the amendments made in the Finance Act, 2023. Therefore, GSTN has advised that taxpayers who have not been able to file their returns like GSTR-1, GSTR-3B and GSTR-9 till now. They should collect their records and file the pending returns quickly. The CBIC has also instructed its field officers to inform taxpayers about this deadline issue, so that they can file all their returns on time. Tax consultants said that this step will increase discipline in the tax system, but taxpayers whose filings are stuck due to legal disputes, technical problems or unknown reasons. They may lose out on Input Tax Credit (ITC). Such a strict ban without any relief mechanism for special situations can cause financial loss to honest taxpayers. Therefore, it is necessary to have a resolution system for such situations so that taxpayers can get justice.

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