GSTN Operationalises New “Application for Unbarring Returns” Module on GST Portal

GSTN has launched a new online facility titled “Application for Unbarring Returns” on the GST Portal, enabling taxpayers to seamlessly request unblocking of returns that have been system-barred due to prolonged non-filing.

As per Rule 59(6) of the CGST Rules, read with Sections 39 and 47 of the CGST Act, the GST system automatically bars the filing of subsequent returns when a registered taxpayer fails to furnish returns for three consecutive tax periods. Once barred, the respective return period becomes non-editable, preventing further compliance until unblocked.

GSTN has operationalised the “Application for Unbarring Returns” module on the GST portal, providing an online mechanism to seek unblocking of barred GST returns. 

As per Rule 59(6) of the CGST Rules (read with Sections 39 and 47), where a registered person fails to furnish returns for a continuous period of three years, the GST system bars filing of subsequent returns. 

Once this system-level barring is triggered:

• The relevant return period becomes non-editable
• The taxpayer is technically prevented from filing the pending return

GSTN has now enabled an online application

• Taxpayer can apply under Services → Returns → Application for Unbarring Returns
• Reasons for non-filing must be clearly stated
• Application is routed to the Jurisdictional Assessing Officer
• Upon satisfaction, the AO may approve unbarring
• Once approved, the barred return becomes available for filing

Source : GST Portal