Time-Barred GST Returns: The Unbarring Route and What It Does Not Cure

For two years, practitioners have been telling clients the same thing about the three-year bar on GST returns: once the window closes, it closes for good. That advice was correct when it was given. It is no longer complete. GSTN has operationalised an Application for Unbarring of GST Returns on the portal - a controlled, approval-based route through which a time-barred period can be reopened for f…