GSTR-3B due date to be extended? CA body writes to Centre, urges deadline relaxation amid Diwali holiday
In a letter to the Ministry of Finance, the BCAS said that the GSTR-3B filing last date falls on October 20, which is holiday due to Diwali. The group pointed out that the days leading up to Diwali are typically observed as public holidays in many parts of India, and also includes a Sunday.
GSTR-3B Due Date Extension News: A group of chartered accountants has urged the Centre to implement a GSTR-3B returns deadline extension for September 2025, citing a clash of the due date with Diwali.
In a letter to the Ministry of Finance, the Bombay Chartered Accountant Society (BCAS) said that the GSTR-3B filing last date falls on October 20, which is holiday due to Diwali. Citing the festive season, the BCAS pointed out that the days leading up to Diwali are typically observed as public holidays in many parts of India, and also includes a Sunday.
The overlap of the GSTR-3B compliance due date and Diwali will make it difficult for professionals, accountants, and company staff to complete the crucial filing process.
In the letter dated October 8, the BCAS said, “The preparation and finalization of FORM GSTR-3B necessarily involves substantial preparatory work, including reconciliation, data entry, review of Input Tax Credit (ITC) eligibility (often dependent on GSTR-2B generation after the 14th of the month), and fund arrangement for tax payment.”
It said that this makes the compliance window restrictive.
“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 penalising taxpayers for unavoidable circumstances," the group said.
The BCAS highlighted that the holidays would restrict access to staff, support services, and banking facilities required to file the returns. Therefore, it requested a short-term extension of the window to facilitate compliance and chieve the government's goal of ease of doing business.
What is GSTR-3B?
GSTR-3B is a monthly return that needs to be filed by regular GST taxpayers. They can file the return on GST Portal.
“Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period,” as per the GST portal.
What is the penalty if I miss GSTR-3B deadline?
If you do not file the GSTR-3B within deadline, it will attract a statutory fine under the current GST rules.
As per the current framework, non-compliance for filing attracts a late fee of ₹50 per day ( ₹25 each for CGST and SGST). However, the fee is ₹20 per day if there is no tax liability.
The late fee is calculated from the day after the due date until the actual filing date, with a cap of ₹5,000 per taxpayer. Additionally, an 18% interest per annum is also charged on the tax amount.