CBIC Extends GSTR-3B Deadline to October 25 for Diwali Relief
The Central Board of Indirect Taxes and Customs (CBIC) has extended the GSTR-3B filing deadline to October 25, 2025, offering significant relief to taxpayers during the Diwali festival period. The extension applies to both monthly and quarterly filers.
Key Takeaways
- New deadline: October 25, 2025 (extended from October 20)
- Applies to all GST registered taxpayers
- Covers both monthly and quarterly filers
- Extension granted due to Diwali festival holidays
What is GSTR-3B?
GSTR-3B is a mandatory self-declaration return that summarizes all outward and inward supplies (sales and purchases) and calculates GST liability. Every registered taxpayer must file this return monthly or quarterly.
Typically, the due date for filing GSTR-3B is the 20th of each month. Small taxpayers with turnover below ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme.
Why Was the Extension Granted?
The Bombay Chartered Accountants Society (BCAS) requested the Finance Ministry to extend the deadline, noting that the original due date of October 20, 2025, falls immediately after Sunday and coincides with the main Diwali festival days (October 20-23).
BCAS explained in their representation: “The preparation and finalization of FORM GSTR-3B involves substantial preparatory work including reconciliation, data entry, review of Input Tax Credit eligibility, and fund arrangement for tax payment.”
They emphasized that the entire period from October 19 onwards is dedicated to Diwali celebrations, severely impacting professionals, accountants, and company personnel, making compliance practically impossible during the festival.
Importance of Timely GSTR-3B Filing
Filing GSTR-3B on time is crucial because:
- Taxpayers cannot claim Input Tax Credit (ITC) if GSTR-3B is not filed
- GSTR-1 filing depends on GSTR-3B submission
- Late filing attracts daily penalties
Late Fee Structure
If you file GSTR-3B after the due date:
- ₹50 per day (₹25 CGST + ₹25 SGST) if you have tax liability
- ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns
