This update specifically affects filings of GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. In accordance with the Finance Act, 2023, dated March 31, 2023, new restrictions on GST return filing have been implemented from October 1, 2023, … Continue reading GSTN Advisory 540: Restriction in Filing GST Returns Beyond Three Years