TIME LIMIT FOR FILING GSTR 1 / 3B / 4 / 8 / 9

A registered person shall not be allowed to furnish the Details Of Outward Supplies(GSTR1)/ Returns (GSTR3B/4)/TCS Statement( GSTR8)/Annual Returns (GSTR9/9c) for a tax period after the expiry of a period of 3 years from the due date.

(Clause 132 to Clause 135 of Finance Bill, 2023)