The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for filing GSTR-3B returns for the month of September 2025 and for the July-September 2025 quarter to October 25, 2025. This decision, announced on October 18, 2025, through Notification No. 17/2025 – Central Tax, aims to provide relief to taxpayers and tax professionals amidst the Diwali festivities.
The extension applies to both regular and quarterly GSTR-3B filers. Previously, the due date for the September 2025 GSTR-3B was October 20, 2025. Registered persons required to file quarterly returns for the period of July 2025 to September 2025, whose original due dates were October 22nd and October 24th, 2025, will now also have until October 25th, 2025, to file their returns.
This move by the CBIC is a welcome relief for traders and professionals who were facing challenges in meeting compliance deadlines during the festive season. The extension allows taxpayers to complete necessary compliance procedures after the Diwali period, ensuring accurate and complete return filing. Taxpayers are encouraged to utilize this additional time to ensure timely and accurate filing of their monthly GST returns without facing last-minute technical issues or penalties.
The Institute of Chartered Accountants of India (ICAI) had previously requested the CBIC to extend the GSTR-3B filing deadline by one week, considering the Diwali festivities. ICAI President CA Charanjot Singh Nanda, in a letter to CBIC Chairman Shri Sanjay Kumar Agrawal, highlighted that the original due dates coincided directly with the Diwali celebrations. The ICAI also noted that recent GST rate changes, effective from September 22, 2025, had added to the compliance challenges faced by taxpayers. These revisions require businesses to realign their accounting systems, invoicing structures, and ERP/SAP configurations including updates to HSN (Harmonized System of Nomenclature) codes.
