GSTN Launches New “Application for Unbarring Returns” Module
The Goods and Services Tax Network (GSTN) has operationalized a new online facility on the GST Portal, allowing taxpayers to request the unblocking of returns that have been system-barred due to non-filing.
Key Highlights of the Module:
The Problem: Under Rule 59(6) of the CGST Rules, the GST system automatically bars taxpayers from filing subsequent returns if they fail to furnish returns for three consecutive tax periods. Once barred, the return period becomes non-editable.
The Solution: Taxpayers can now submit an unblocking request directly through the portal via:
Dashboard → Services → Returns → Application for Unbarring Returns.
Requirements:
Reasons for Non-Filing: Applicants must provide clear justifications for why earlier returns were not filed.
Officer Review: Requests are electronically routed to the Jurisdictional Assessing Officer for evaluation and approval.
Outcome: Upon approval, the barred return period becomes available for filing, enabling the taxpayer to resume compliance.
Significance:
This module eliminates the need for manual correspondence or offline visits to tax offices. It streamlines the unblocking process, enhances compliance efficiency, and supports the government’s “ease of doing business” initiative by providing a transparent digital interface.