Taxpayers are advised to file all pending returns before the three-year deadline. The taxpayers cannot file GSTR-1, GSTR- 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C after three years from their respective due dates. This restriction will be implemented on the GST portal starting from the July 2025 tax period. Any return with a due date three or more years ago that remains unfiled by the July 2025 tax period will be barred. For example, GSTR- 1/IFF for June 2022 and GSTR-9/9C for FY 2020-21 will become barred from 1st August 2025.