GSTR-3B due date extension news: A group of chartered accountants has urged the Center to extend the deadline for GSTR-3B returns to September 2025, citing a due date clash with Diwali.
The Bombay Chartered Accountant Society (BCAS), in a letter to the finance ministry, said the last date for filing GSTR-3B is October 20, which is a holiday due to Diwali. Referring to the festive period, BCAS pointed out that the days leading up to Diwali are usually observed as public holidays in many parts of India and also include Sundays.
The overlapping due date of GSTR-3B and Diwali will make it difficult for professionals, accountants and company employees to complete the crucial filing process.
In a letter dated October 8, BCAS said: “Preparation and finalization of FORM GSTR-3B necessarily involves substantial preparatory work, including reconciliation, data entry, review of Input Tax Credit (ITC) eligibility (often dependent on generation of GSTR-2B after the 14th of the month) and arrangement of fund for tax payment.
He stated that this limits the match window.
“Therefore, as a significant step towards ease of doing business, it is urgently requested that the deadline for filing GSTR-3B be extended from September 2025. The provision of this crucial administrative relief will enable registered persons and tax practitioners to complete the necessary compliance procedures after the end of the festival season, ensure accurate and complete filing of returns and promote compliance with the provisions of the CGST Taxpayers Act without sanctions for the inevitable. circumstances,” the group said.
BCAS stressed that the holidays will limit access to staff, support services and banking facilities needed to file returns. It therefore asked for a short-term extension to facilitate compliance and achieve the government’s aim of ease of doing business.
What is GSTR-3B?
GSTR-3B is a monthly return required to be filed by regular GST taxpayers. They can file returns on GST Portal.
“Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their aggregate GST liabilities for a particular tax period and discharge those liabilities. A normal taxpayer is required to file GSTR-3B forms for every tax period,” the GST portal said.
What is the penalty if I miss the GSTR-3B deadline?
If you do not file GSTR-3B within the stipulated time, you will be charged a statutory penalty as per the current GST rules.
In accordance with the current framework, a late fee of Rs ₹50 per day ( ₹25 each for CGST and SGST). However, the fee is ₹20 per day if there is no tax liability.
The late fee is calculated from the day after the due date to the actual filing date, with an upper limit ₹5000 per taxpayer. In addition, 18% interest per year is charged on the tax amount.
