The Institute of Chartered Accountants of India (ICAI) has represented before the Central Board of Indirect Taxes & Customs (CBIC) to extend the deadline for filing Form GSTR-3B for month/quarter ended 30th September 2025. The reason? A mix of festive holidays and recent GST updates.
Why the Extension?
The current due dates for September 2025 GSTR-3B are 20th, 22nd and 24th October 2025, which fall right in the middle of Diwali celebrations on October 20 and 21. During this time, businesses and tax professionals usually work with very limited staff. Plus, 20th October 2025 is an official public holiday, making it “practically difficult” to meet compliance requirements.
Extra Compliance Pressure
In addition to festive holidays, GST rate changes effective 22nd September 2025 have also led to major reconciliations and system updates. Companies are rushing to update invoices, accounting records, and ERP systems with new HSN codes. This has created a heavy workload just weeks before the filing deadline.
Past Precedence
In a letter dated October 14, ICAI President CA. Charanjot Singh Nanda wrote to CBIC Chairman Shri Sajay Kumar Agrawal, highlighting the need for an extension “due to Diwali and operational challenges.” ICAI has noted in its request that the Central Board of Direct Taxes (CBDT) has already extended the Tax Audit Report deadline to 31st October 2025, showing flexibility in similar situations. accordingly, ICAI is justified in seeking a one-week extension for GSTR-3B filings to “ease the burden on taxpayers and ensure smooth compliance.”
This situation is an ideal example of recurring issue in India’s compliance calendar where cultural traditions/priorities often clash with statutory deadlines strongly calling for practical deadline management.
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CBIC Extends GSTR 3B Due Date for September 2025 (Monthly/Quarterly)