CBIC Extends GSTR-3B Filing Deadline to October 25 Considering Diwali Holidays

CBIC Extends GSTR-3B Filing Deadline to October 25 Amid Diwali Holidays.

The Central Board of Indirect Taxes and Customs (CBIC) has announced that the deadline for filing GSTR-3B returns for September 2025 has been extended to October 25, 2025, for both monthly and quarterly filers. The extension comes as a relief for taxpayers due to the Diwali festival period.

GSTR-3B is a self-declaration return that summarizes all outward and inward supplies (sales and purchases) and is required for calculating and paying GST liability. Normally, the return is due by the 20th of each month, while small taxpayers with turnover below ₹5 crore may file quarterly under the QRMP scheme.

Why the Extension Was Needed

The Bombay Chartered Accountant Society (BCAS) had requested the Finance Ministry to extend the due date, pointing out that the statutory deadline of October 20, 2025, fell immediately after Sunday, October 19, and overlapped with Diwali (October 20–23).

BCAS highlighted that preparing GSTR-3B involves significant tasks such as:

• Reconciling accounts
• Entering and reviewing data
• Checking Input Tax Credit (ITC) eligibility, often dependent on GSTR-2B

Arranging funds for tax payment

With most professionals and company personnel occupied with Diwali preparations, the normal compliance window would have been too short. The extension allows taxpayers and tax practitioners to complete filing accurately without facing penalties.

Consequences of Late Filing

Failure to file GSTR-3B on time prevents claiming ITC and affects GSTR-1 filing.

Late fees apply as per GST rules:

• ₹50 per day if there is any tax liability (₹25 CGST + ₹25 SGST)
• ₹20 per day if filing a nil return (₹10 CGST + ₹10 SGST)