
The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing GSTR-3B for the month of September and July to September quarter to October 25, 2025.
The deadline extension comes after a group of chartered accountants requested that the central government extend the GSTR-3B filing deadline, which was initially set on October 20. They cited a clash with Diwali as the reason for the request.
The Bombay Chartered Accountant Society (BCAS) told the Ministry of Finance that the deadline for GSTR-3B filing is October 20, which coincides with a holiday due to Diwali. The BCAS highlighted that the days before Diwali are usually public holidays in several regions across India, and also include a Sunday.
The body said, “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."
It further added, “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 penalising taxpayers for unavoidable circumstances.”
Form GSTR-3B is a simplified summary return for taxpayers to declare their total GST liabilities for a specific tax period and settle these liabilities. A regular taxpayer is required to file Form GSTR-3B returns for each tax period.
Form GSTR-3B can be submitted through the returns section on the GST portal. After logging in, visit Services > Returns > Returns Dashboard. Select the relevant financial year and tax period, and the applicable Form GSTR-3B for that period will be shown.
The due date for filing Form GSTR-3B for monthly filers is the 20th day of the month following the month (tax period) for which the return pertains. For quarterly filers, the due date for filing of Form GSTR-3B, as notified for different States/UTs, is the 22nd and 24th day of the month following the quarter for which the return pertains. However, the due date for filing of Form GSTR-3B can be extended by the government through a notification.