The Central Board of Indirect Taxes and Customs (CBIC) has announced that the last date for filing the GSTR-3B tax return has been extended to October 25, 2025.
Earlier, the deadline was October 20, but it has been pushed by 5 days due to the Diwali festival.
Why the Deadline Was Extended
During Diwali, many businesses and offices are either closed or working with limited staff. This could make filing tax returns on time difficult.
To help businesses, chartered accountants, and tax consultants, the government has given extra time for preparation. The CBIC posted on X (formerly Twitter):
“@cbic_india extends the GSTR-3B filing deadline.”
Who Can File by October 25?
Taxpayers filing returns for September 2025 or the July-September quarter can now submit their GSTR-3B by October 25.
This extension applies to traders who pay GST monthly or quarterly.
What is the GSTR-3B Form?
GSTR-3B is a summary return form that every GST-registered business must file. It includes:
Sales and purchases
Input tax credit (ITC)
Tax liability for the month or quarter
Normally, deadlines are:
20th of the month for monthly taxpayers
22nd for some states
24th for quarterly taxpayers
Major Changes in the GST System
The GST Network (GSTN) has clarified that GSTR-3B will soon be auto-filled using data from GSTR-1 and GSTR-1A.
Taxpayers can make corrections in GSTR-1A, and these updates will automatically reflect in GSTR-3B.
An advisory from June 7, 2025, states:
“From the July 2025 tax period, auto-populated tax liability in GSTR-3B will not be subject to change after filing.”
This change is meant to improve accuracy and prevent tax leakage.
Why the Extension is Helpful
Tax experts say the five-day extension comes at the right time. During Diwali, business activity increases, making it harder to file returns.
Chartered accountants note that this extension will help taxpayers, improve transparency, and increase compliance.
What Taxpayers Should Do
Businesses that haven’t filed their returns should:
File GSTR-3B before October 25
Verify tax payments and invoice details
Make corrections in GSTR-1A first
Filing after the deadline may lead to late fees and interest.
What’s Next?
This move is not only relief for taxpayers but also a step toward a more user-friendly GST system.
Experts expect the government to introduce more small but effective reforms in the future to simplify return filing.
