GST rule change: Returns pending over 3 years to become time-barred from November tax period; should businesses rush to file before the deadline?

Businesses with pending GST returns for three years or more will face a filing ban from November 2025. The GST Network announced this restriction, implementing a 2023 amendment to the GST law aimed at enhancing compliance. This means returns with due dates three years prior and unfiled will be permanently barred.