New Delhi: Good news for taxpayers! The Central Board of Indirect Taxes and Customs (CBIC) has extended the GSTR-3B filing deadline to October 25, 2025, offering much-needed relief amid the festive rush. The decision comes as a Diwali gift to both monthly and quarterly filers who were struggling to meet the earlier October 20 deadline. The move follows requests from several chartered accountants who pointed out that the original due date clashed with the Diwali celebrations.
In its letter to the Finance Ministry, the BCAS highlighted the timing issue, stating that “the standard statutory due date for furnishing the return is 20th October 2025. The same falls immediately after Sunday, 19th October 2025. Furthermore, the period encompassing 20th October 2025 to 23rd October 2025 coincides directly with the primary days of the Diwali festival, which is observed as a significant public holiday cluster across the country.”
BCAS Highlights Challenges Faced During Diwali Period
BCAS explained in its letter that preparing and finalizing FORM GSTR-3B involves a lot of groundwork — from reconciliation and data entry to reviewing Input Tax Credit (ITC) eligibility, which often depends on GSTR-2B generated after the 14th of each month. It also includes arranging funds for tax payment. However, since the period from October 19, 2025, coincides with Diwali celebrations, professionals, accountants, and company staff find it difficult to complete these tasks on time. BCAS noted that this makes the compliance window extremely tight — almost non-existent during the festive week.
BCAS concluded its letter by urging the government to consider a short extension, saying, “Therefore, as a significant step towards ease of doing business, it is earnestly requested that the due date for filing GSTR-3B of September 2025 be extended. Granting this essential administrative relief will enable registered persons and tax practitioners to complete the necessary compliance procedures following the conclusion of the festival period, ensuring accurate and complete return filing and promoting adherence to the provisions of the CGST Act without penalizing taxpayers for unavoidable circumstances.”
Understanding Form GSTR-3B
Form GSTR-3B is a simple summary return through which taxpayers declare their total GST liabilities for a given tax period and pay the required amount. Every regular taxpayer must file this return for each tax period to stay compliant with GST regulations.
Why Filing GSTR-3B on Time Matters
Filing GSTR-3B is crucial for every GST taxpayer. Without filing it, you can’t claim Input Tax Credit (ITC) or properly submit GSTR-1. Missing the due date also attracts a daily late fee under GST rules:
Rs 50 per day (Rs 25 CGST + Rs 25 SGST) if you have any tax liability.
Rs 20 per day (Rs 10 CGST + Rs 10 SGST) if you have no tax liability (nil return).
Filing on time helps avoid penalties and ensures smooth tax compliance.
Disclaimer : This story is auto aggregated by a computer programme and has not been created or edited by DOWNTHENEWS. Publisher: ZEE News
