Use the due date of each filing
The CGST Act bars the specified filings after three years from their applicable due date. The provisions are sections 37(5) for outward-supply details under section 37(1), 39(11) for returns under section 39, 44(2) for annual returns under section 44(1), and 52(15) for operator statements under section 52(4). Finance Act, 2023 sections 142 to 145 introduced those provisions, which commenced on 1 October 2023 under Notification 28/2023–Central Tax. The GST portal’s implementation is separate from commencement of the law. GSTN’s advisory dated 29 October 2025 described portal enforcement from the November 2025 tax period. Use the current portal status for the individual filing and retain the legal due-date evidence.
Read the applicable text: Gazette: Finance Act, 2023, sections 142 to 145 CBIC Notification 28/2023–Central Tax, copy GST portal advisory on pending returns, hosted by Maharashtra GST.
Give every GSTIN, filing and period its own row
Identify the statutory provision, filing type, period, frequency, jurisdiction and obligation for each GSTIN. Verify the ordinary due date and any notification that actually extended it for that filing, taxpayer class and location. Add three calendar years to the verified due date as a control marker, record an earlier internal action date and check live portal eligibility. The examples use expressly assumed due dates and avoid relying on a filing at the precise boundary.
Distinguish filing a missing return from changing a filed return
The outer bar is not permission to correct older statements or claim credit. Review separately the relevant rectification and input tax credit limits and any requirement to file earlier periods first. A return marked prepared, a payment receipt or a saved upload is not proof of furnishing. Retain the actual acknowledgement and status by period.
Treat notified relief and portal errors differently
Each provision allows government relief by notification on the Council’s recommendation, subject to the notification’s conditions. Verify that relief covers the exact filing and taxpayer before using it. For an apparent portal mismatch, preserve screenshots, the applicable due-date source and a support ticket; a ticket does not extend the law. If blocked, reconcile the underlying tax and payment separately and check for a specific statutory or procedural route. A filing bar does not, by itself, extinguish the underlying tax liability.
Six worked illustrations
All facts and amounts are fictional. Calculations illustrate the stated assumptions, not a predetermined legal outcome.
Illustrative example 1: Outward-supply due date
Assume outward details were due 11 December 2023. The three-year marker is 11 December 2026. A proposed filing on 14 December 2026 is beyond it in the absence of applicable relief.
Illustrative example 2: Different dates for the same tax period
Assume outward details and the periodic return were due 11 and 20 December 2023 respectively. Their markers are 11 and 20 December 2026, nine days apart.
Illustrative example 3: Applicable notified extension
Assume an applicable notification extended the due date from 20 October 2023 to 25 October 2023 for this GSTIN and form. Its marker moves from 20 to 25 October 2026, five days. Keep the notification with the row.
Illustrative example 4: Annual return row
Assume the relevant annual return was due 31 December 2023. Its marker is 31 December 2026. Proposed filing on 2 January 2027 is two days after the marker; do not substitute a monthly filing date.
Illustrative example 5: Operator statement row
Assume an operator statement was due 10 November 2023. The marker is 10 November 2026. A review on 5 November leaves five calendar days to the marker; check portal availability immediately.
Illustrative example 6: Payment without furnishing
Of six required rows, four have filing acknowledgements and one further row has only a payment receipt. Two rows still lack filing proof, including the paid row. Screen both for the outer bar.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | List GST registrations and filing frequencies | Registration master and period history. |
| 2 | Identify return type and statutory subsection | Form calendar and legal mapping. |
| 3 | Confirm each filing is required | Taxpayer-class, period and exemption review. |
| 4 | Record original due dates | Applicable rules and notification references. |
| 5 | Record and substantiate any extension | Notification, scope and effective date. |
| 6 | Calculate the outer marker and earlier alert | Dated register by GSTIN, form and period. |
| 7 | Check prior-period dependencies | Portal filing history and blocked-period message. |
| 8 | Match submission to evidence of furnishing | Acknowledgement and final status. |
| 9 | Escalate notifications or portal discrepancies | Relief text, screenshot, ticket and dated review. |
| 10 | Reconcile open tax balances separately | Tax working, ledgers and management action record. |
Sixteen practitioner FAQs
1. Does the clock start at financial year-end?
No. It starts from the applicable due date of the particular filing.
2. Does discovery of the omission start a new clock?
No.
3. Can a monthly date be copied to the annual return?
No. They are separate obligations.
4. Does filing frequency matter?
Yes. Verify the actual period and applicable due date for the GSTIN.
5. Can an extension for another State be used?
Only if its scope covers the particular registration and filing.
6. Does a challan prove that a return was filed?
No. Match the return’s acknowledgement and status.
7. Does a saved draft stop the clock?
No. It is not furnishing.
8. Does nil activity always excuse missing returns?
No. Check the applicable return obligation.
9. Is the outer bar also the ITC claim deadline?
No. Test the ITC provisions independently.
10. Does a permitted original filing reopen amendment windows?
No. Apply the separate correction provisions.
11. Are operator statements outside the framework?
No. Section 52(15) applies to statements under section 52(4).
12. Do commencement and portal rollout share a date?
They are distinct. Check the notification and portal guidance separately.
13. Does a portal ticket extend the statutory period?
No.
14. Can the Government allow post-bar filing?
The provisions enable notified relief under stated conditions.
15. Does a later GSTIN cancellation erase earlier filing checks?
No. Determine the outstanding obligations for each pre-cancellation period.
16. What should be escalated first?
The earliest at-risk required filing, especially if it blocks a later one.
Official sources
Gazette: Finance Act, 2023, sections 142 to 145 CBIC Notification 28/2023–Central Tax, copy GST portal advisory on pending returns, hosted by Maharashtra GST