As the festive season approaches, tax professionals and businesses across India are urging the government to extend the due date for filing GSTR 3B for the month of September 2025. The Bombay Chartered Accountants’ Society (BCAS) has formally requested the Ministry of Finance and the Central Board of Indirect Taxes and Customs (CBIC) to reconsider the filing schedule, as the statutory deadline of October 20, 2025, coincides with the Diwali holidays, creating practical challenges for compliance.
The Current GSTR 3B Due Date
Under the Goods and Services Tax (GST) framework, the GSTR 3B due date for filing the monthly summary return is typically the 20th of the following month. For September 2025, this deadline falls on Monday, October 20, immediately after the main Diwali weekend — with October 19 being a Sunday and the festival days of Diwali occurring between October 17 and 19.
This overlap with major public holidays means that accounting professionals, tax preparers, and business owners will have limited access to banking and office operations during the peak festival period, thereby hampering timely compliance.
BCAS Requests Extension to Ease Compliance Burden
The Bombay Chartered Accountants’ Society (BCAS), one of India’s most influential professional bodies, has written to the Finance Ministry urging an extension of the GSTR 3B due date September 2025 to a later date after Diwali. The organization highlighted that the combination of holidays and tight compliance timelines could lead to errors in filing, unnecessary penalties, and avoidable system congestion on the GST Network (GSTN) portal.
BCAS argued that extending the due date by at least one week, until October 27, 2025, would give taxpayers adequate time to finalize returns, reconcile data, and ensure accurate payment of taxes.
ICAI and Other Tax Bodies Support the Extension
The Institute of Chartered Accountants of India (ICAI) has also supported the BCAS proposal, sending its own representation to the CBIC. The ICAI’s letter emphasized that during the Diwali season, accounting and finance offices across the country remain closed, and staff availability is significantly reduced.
The GSTR 3B due date extended by even a few days would therefore prevent late fees, system slowdowns, and compliance errors that are often reported when filing deadlines coincide with public holidays.
Why the GSTR 3B Due Date Matters
The GSTR 3B is a critical monthly summary return that businesses registered under GST must file to report sales, input tax credit, and tax payments. Non-filing or late filing attracts a late fee of ₹50 per day (₹20 for nil returns) and potential interest at 18% per annum on unpaid tax liabilities.
Given that the September GSTR 3B filing represents one of the largest compliance periods in the year — closing the second fiscal quarter — any disruption can impact not only businesses but also the government’s indirect tax collection flow.
Industry Reaction: Strong Support for a Deadline Shift
Tax experts have welcomed BCAS’s intervention, citing that festive overlaps like this one have previously led to server overloads and technical glitches on the GST portal. They argue that a temporary extension of the GSTR 3B due date would align with the government’s objective of promoting “Ease of Doing Business.”
Several small and medium enterprises (SMEs) have also expressed relief at the prospect of an extension, noting that many of their staff will be on leave during the Diwali week, leaving little time to compile invoices and perform reconciliations.
Government Yet to Announce a Decision
As of mid-October 2025, the CBIC and the Finance Ministry have not yet issued an official notification regarding a change in the GSTR 3B due date September 2025. However, based on previous precedents — such as during Diwali 2022 and Holi 2023 — the government has occasionally granted short extensions to facilitate smooth compliance.
Industry observers remain hopeful that a similar approach will be taken this year, particularly given the strong representations from both BCAS and ICAI.
Possible Revised Due Date and Expected Announcement
If approved, the GSTR 3B due date extended version could move the deadline from October 20 to October 27, 2025. A circular or notification from the CBIC is expected soon, once the Ministry of Finance reviews stakeholder recommendations and logistical considerations.
Tax professionals advise businesses to prepare and reconcile their September GST data in advance, so that even if the extension is not approved, they remain ready to file without penalties.
Conclusion
The request to extend the due date for filing GSTR 3B for September 2025 underscores the ongoing need for practical flexibility in India’s GST compliance system. With Diwali being one of the most significant festivals in the country, aligning tax filing timelines to accommodate public holidays is both a logical and taxpayer-friendly step.
If approved, the GSTR 3B due date extended decision would not only ease pressure on accountants and taxpayers but also reinforce the government’s commitment to fostering a more efficient and responsive tax administration system.
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