The GSTN has advised taxpayers to file all pending GST returns immediately, as a new statutory time limit is set to be enforced on the GST portal starting with the October 2025 tax period. This restriction bars taxpayers from filing GST returns, including GSTR-1, GSTR-3B, GSTR-4, GSTR-9/9C, and others, after the expiry of three years from their respective due dates. Specifically, returns whose due date was three years ago or more, and which remain unfiled by the end of the October 2025 period, will be permanently barred from filing.