Budget 2023 GST Proposal –
GST returns can be filed up to 3 years from the due date of that return
It is proposed that following GST Returns will now be allowed to be filed only up to 3 years from the due date of that return:
a. GSTR 1
b. GSTR 3B
c. GSTR 9 and 9C (Annual Return and Reconciliation Statement)
d. GSTR 8 (TCS by E-Commerce Operator)