Central
The Central Board of Indirect Taxes and Customs vide advisory stated that as per Finance Act, 2023 and GSTN advisory, filing of GSTR-1, 1A, 3B, 4, 5, 5A, 6, 7, 8, 9 & 9C will be barred after three years from their due date; the restriction applies on GST portal from September 2025 tax period. Please refer the advisory for more details.
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