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