The three year filing bar under Sections 37, 39 and 44
After three years, the return cannot be filed at all. For dormant registrations this is a hard door closing.
Following the amendments to Sections 37, 39, 44 and 52, a registered person is not permitted to furnish the statement of outward supplies, the return, the annual return or the statement under Section 52 after the expiry of three years from the due date of furnishing it, subject to any relaxation the Government may notify. The consequence is that pending returns beyond that period cannot be filed, which affects revocation of cancelled registrations, credit claims and the closure of dormant registrations.
The consequences
A registration cancelled for non filing, where the pending returns are more than three years old, cannot be regularised by filing them, which complicates revocation.
The annual return for an old year cannot be filed, so the reconciliation for that year cannot be completed on the portal.
The statutory record for the period remains incomplete, which is a difficulty in any later proceeding.
The department's power to assess for those periods is unaffected, so the exposure remains while the ability to comply does not.
What to do now
List every pending return across every registration, with the due date and the three year date. This is a one hour exercise that most groups have never done.
File everything approaching the bar immediately, whatever the late fee, because the alternative is permanent non compliance.
For dormant registrations, either regularise and cancel properly with GSTR-10, or accept that the record will remain incomplete and prepare for the consequence.
Where a relaxation is notified for a period, use it; these have been notified before and are time bound.
What to do on Monday
List every pending return with its due date and its three year date, across all registrations.
File everything approaching the bar immediately.
Regularise and properly cancel dormant registrations, including GSTR-10.
Check for a notified relaxation before concluding that a period is closed.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Can the three year bar be relaxed?
The provision permits the Government to notify relaxations. Verify whether one applies to your period.
Does the bar affect the department's power to assess?
No. The exposure remains even where the return cannot be filed.
What happens to a cancelled registration with returns older than three years?
Regularisation by filing is not available for those periods, which complicates revocation. Take advice on the route.
Should we file even with a large late fee?
Yes, where the bar is approaching. Permanent non compliance is worse, and late fee caps may apply.
Does this apply to the annual return?
Yes, to Sections 37, 39, 44 and 52 in the manner provided.
In this cluster
- GST compliance calendar: the recurring dates that matter
- GSTR-1, GSTR-3B and the hard locking of auto populated values
- The Invoice Management System: accept, reject, pending and the consequences
- Bharti Airtel: the limits of rectifying a filed return, and what to do instead
- Credit notes, debit notes and the recipient reversal linkage
- Interest on delayed payment: Section 50 and Rule 88B
- Records, retention and the documents you must produce in year six
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.