GSTR-3B Filing Deadline Extended to October 25 Due to Diwali.
The Central Board of Indirect Taxes and Customs (CBIC) has extended the GSTR-3B filing deadline to October 25, 2025, for both monthly and quarterly filers. The move provides much-needed relief to taxpayers as the original due date coincided with the Diwali festival celebrations.
All GST-registered taxpayers are required to file GSTR-3B, a self-declared summary of outward and inward supplies (sales and purchases), along with payment of the applicable GST liability for the month or quarter. Typically, the return is due by the 20th of each month, while small taxpayers with turnover below ₹5 crore can file quarterly under the QRMP scheme.
Reason for Extension
The Bombay Chartered Accountant Society (BCAS) had requested the Finance Ministry to extend the September 2025 GSTR-3B filing date, highlighting that the standard statutory due date of October 20 fell immediately after Sunday, October 19, and overlapped with the main days of Diwali (October 20–23).
BCAS emphasized that preparing and finalizing GSTR-3B involves substantial work, including:
Reconciling accounts
Entering data and reviewing Input Tax Credit (ITC) eligibility (dependent on GSTR-2B after the 14th)
Arranging funds for tax payment
With most professionals and company personnel engaged in festival activities, the compliance window would have been extremely restrictive. The extension ensures accurate and complete return filing without penalizing taxpayers for unavoidable circumstances.
Importance of Filing GSTR-3B
Taxpayers cannot claim ITC or file GSTR-1 properly without submitting GSTR-3B.
Filing after the due date attracts a late fee:
- ₹50 per day if there is tax liability (₹25 CGST + ₹25 SGST)
- ₹20 per day if filing a nil return (₹10 CGST + ₹10 SGST)
Comments are closed.