GST Network Issues Revisions In Delayed Filing Norms, Effective From Early 2025

The authority said that GST taxpayers will not be allowed to submit monthly and annual GST returns after three years of the original filing due date

Therefore, the authority urged the taxpayers to reconcile their records and submit their GST returns at the earliest if not filed till now.

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The GST Network on Tuesday announced a change in the GST (Goods and Services Tax) delayed filing norms starting early next year. The authority said that GST taxpayers will not be allowed to submit monthly and annual GST returns after three years of the original filing due date.

Issuing an advisory the Goods and Services Tax Network (GSTN) said that GST outward supply returns, apart from returns related to liability payment, annual returns, and tax deducted at source, will have a limited time limit after three years from the due date of providing the said return expire, reported PTI.

These changes will be implemented in the GST portal from early next year. Therefore, the authority urged the taxpayers to reconcile their records and submit their GST returns at the earliest if not filed till now.

Rajat Mohan, Senior Partner, AMRG & Associates, explained, “The recent GSTN update concerning the barring of GST return filings post a three-year deadline introduces a significant compliance shift. This move aligns with a broader intent to ensure timely compliance, enhance data reliability, and potentially reduce the backlog of unfiled returns within the GST system. By capping the period for delayed filings, taxpayers are motivated to reconcile and rectify their records promptly. However, it may also create challenges for taxpayers with historically unfiled returns, especially those facing administrative or logistical constraints in consolidating older records.”

The expert recommended that businesses should audit their filing history on a proactive basis and take care of any outstanding returns within the mentioned window. He noted that this measure will help prevent any compliance issues in the future and avoid penalties that could arise once the portal enforces this three-year limit.