Does having filed ITRs for consecutive years with a 2-3 month gap create any problem for my visa in UK?

Filing ITRs for consecutive years with a 2-3 month gap should not create problems for your UK student visa application. The UK Home Office is more concerned with the overall consistency and legitimacy of your financial history than with minor timing gaps. It’s important that your ITRs and other financial documents align with each other and accurately reflect your financial situation. If there is a gap, providing a brief explanation can help clarify things for the visa officer. If you need support with your documents, your LeapScholar counsellor can guide you.