In a festive relief for taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has extended the GSTR-3B filing deadline from October 20 to October 25, 2025.
The move, seen as a Diwali gift for businesses and accountants, comes after several professional bodies requested more time due to the clash with the festive week.
The earlier due date fell right after the Diwali weekend, leaving little time for accountants and companies to complete the filing process.
The extension is expected to help both monthly and quarterly GST filers complete their returns without stress.
Why the Extension Was Needed
The Bombay Chartered Accountants’ Society (BCAS) had written to the Finance Ministry highlighting how the earlier deadline coincided with Diwali — a period when most offices remain closed for celebrations.
In its letter, BCAS explained that preparing Form GSTR-3B involves several detailed steps, including:
Reconciling data and checking Input Tax Credit (ITC) eligibility.
Verifying GSTR-2B statements, usually generated after the 14th of every month.
Arranging funds for tax payments and reviewing accuracy before submission.
Since many professionals and staff were on leave during the festival period, BCAS said it was nearly impossible to finish all these tasks on time.
The organization urged the government to extend the deadline, calling it a “step towards ease of doing business” and fair compliance.
What Is GSTR-3B and Why It Matters
Form GSTR-3B is a summary return that every regular GST taxpayer must file monthly or quarterly.
It declares total sales, tax liabilities, and available Input Tax Credit for that period.
Timely filing is crucial because without submitting GSTR-3B:
You cannot claim Input Tax Credit (ITC).
You cannot file GSTR-1 properly.
You may face late fees of ₹50 per day (₹25 CGST + ₹25 SGST) or ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns.
By extending the due date to October 25, 2025, CBIC has ensured taxpayers get enough time to comply accurately, avoid penalties, and maintain smooth GST operations.
A Timely Step for Festive Ease
The government’s decision not only supports business owners and tax professionals but also promotes a culture of accurate, stress-free compliance.
With this extension, taxpayers can now celebrate Diwali peacefully — and file their returns on time once the festivities are over.
