Starting July/August 2025, GST returns (GSTR-1, 3B, 4, 9) are time-barred three years from their original due date, meaning the GSTN portal will not accept filing for older periods. Previously filed returns for non-fraud cases must be settled within three years, while fraud cases have a five-year limit.
What Does 'Time-Barred' Mean in GST? Time-barred returns refer to GST returns that will no longer be accepted for filing if they exceed three years from the original due date. Example: If GSTR-3B for June 2022 was due on 20th July 2022, it can only be filed until 19th July 2025.
Statute-Barred Timing – GST/HST
For GST/HST, four years from latter of the deadline to file a return for a reporting period and the day the return was actually filed. For GST/HST rebates, four years from date of application for the rebate.
Barring of GST Return on expiry of three years
The GST network issued another advisory on 7th June 2025, implementing the rule of time-barring of GST return filing beyond three years from the due date. By this update, taxpayers will not be able to file GST returns after three years from the due date of such return.
– Time limit to issue notice: 3 years from the due date of filing annual return for the relevant year. – Time limit to pass the order: 3 years from the due date of annual return. Example: For FY 2021–22, the time limit to issue notice is 31st December 2025 (assuming annual return due date is 31st December 2022).
The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.
For GST, the CRA filing and payment deadline is 3 months after your fiscal year end. For GST filed and paid annually, the CRA payment deadline is April 30 and the filing deadline is June 15. For GST filed and paid monthly and quarterly, the CRA filing and payment deadline is one month after the reporting period.
India's GST reforms in 2025 focus on simplifying GST slabs. 99% of items in the 12% slab moved to 5%, and 90% of those in the 28% slab reduced to 18%. This reform has greatly reduced the burden of taxation and make goods more reasonable for consumers.
4-year credit time limit
If you account for GST on a cash basis, the earliest tax period in which you could claim a GST credit for a purchase is the tax period in which you make the payment. If you make the payment over multiple tax periods, the 4-year credit time limit applies separately to each part of the payment.
Therefore, upon non –filing of GST returns or missing out the GST due dates, the GST law prescribes a general penalty. The maximum penalty that may be imposed is Rs. 5,000. The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty.
There is however a 10 year limitation period that applies to GST/HST tax debts. This limitation period is 'restarted' whenever the CRA takes action to collect the debt or the taxpayer acknowledges the tax debt, which can mean that a GST/HST debt more than 10 years old is still collectible.
Grace periods typically range from 15 to 30 days. While technically a customer could wait until the exemption date to pay, insurers may still treat the premium as GST-inclusive based on the due date, not the payment date. ...
Backdating a GST registration is limited to 4 years. This means, unless there is fraud or evasion: we can't backdate your GST registration by more than 4 years. you are not required to be registered before that date.
Further, Tribunal has the power to condone delay (of up to 3 months in case of appeals or 45 days in case of cross objections, beyond the mandatory period) on being satisfied that there is sufficient cause for the delay.
Penalties for a late GST return
GST returns are due every two months or six months, depending on the option you chose when you registered. You'll be charged a penalty for late filing – $50 if you're on the payments basis; $250 if you're on the hybrid or invoice basis.
If the Goods Are Returned after 6 months
GST will be payable by the person returning the goods (i.e. the buyer) after 6 months if those goods are liable to tax under GST Act The seller must also pay GST on the goods returned after 6 months.
Once four years have passed, neither party can typically reopen GST matters related to that period, except in the case of fraud or evasion. This creates a level of certainty that benefits everyone involved in the tax system.
The 'five year rule' states that residential premises are not considered to be 'new' if they have been rented out as residential premises for five or more years since they first became residential premises, or were last built or substantially renovated.
Within 3 years from the due date of filing of Annual Return for the Financial Year to which the demand pertains or from date of erroneous refund. 2. Fraud Cases Within 4 years and 6 months from the due date of filing of Annual Return for the Financial Year to which the demand pertains or from date of erroneous refund.
The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
Payment amounts are recalculated every July
For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to: $533 if you are a single individual. $698 if you are married or have a common-law partner.
The Indian Government has amended the GST Rules, 2022, to provide that failure to file monthly or quarterly GST reports in form GSTR 3B for a continuous period of 6 months, or for two consecutive tax periods or simply GST not filed for 6 months continuously, would henceforth result in GST registration cancellation.
The GST law requires that every claim for refund is to be filed within 2 years from the relevant date. Further, Section 34 of the WBGST Act, 2017 provides for issuance of credit notes for post supply discounts or if goods are returned back within a stipulated time.
The GST return due date to file these annual returns is 31 December following the end of the financial year. For example, for the financial year 2024-25, the GST filing last date will be 31st Dec 2025.