The Goods and Services Tax Network (GSTN) has now launched a new “Application for Unbarring Returns” module on the GST Portal, allowing taxpayers to seek online removal of system-imposed restrictions on filing GST returns. The module provides a legal and digital process to address cases where returns are barred after three years of non-filing.
Under Rule 59(6) of the CGST Rules, read with Sections 39 and 47 of the CGST Act, the GST system automatically bars the filing of returns if a registered person fails to submit them for a continuous period of three years. Once barred, the relevant return period becomes non-editable, preventing taxpayers from filing pending returns.
Through the new module, taxpayers can submit an application on the GST portal via Services → Returns → Application for Unbarring Returns, clearly stating the reasons for non-filing. The application is electronically routed to the jurisdictional assessing officer, who may approve the request. Upon approval, the previously barred return period is unblocked and becomes available for filing.
The now module follows the Finance Act, 2023, which amended Section 39 to bar filing of GST returns after three years from their due date. Identical time limits apply for returns under Sections 37, 44, and 52. The amendment was notified through Notification No. 28/2023–Central Tax dated 31 July 2023, enabling the GST portal to enforce time-based restrictions.
GSTN had earlier issued an advisory dated 29 October 2025, titled “Advisory to file pending returns before expiry of three years”, explaining how the three-year limitation would operate. The advisory clarifies that returns would be automatically barred upon completion of three years from their respective due dates. It also specifies the categories of returns that would be barred effective 1 December 2025.
Seemingly, the new module aims to provide taxpayers with a transparent and standardised mechanism to unbar their GST returns while ensuring compliance with statutory timelines and limits.