Bombay Chartered Accountant Society (BCAS) has requested to the Finance Minister for an extension of the GSTR-3B filing deadline for September 2025 as the current due date coincides with the Diwali festival period.
Reason Behind Extension
The current due date is 20th October 2025 which is just after a public holiday period and falls in the cluster of Diwali celebrations.
Many taxpayers and practitioners may find it impossible to complete in that narrow window as Form GSTR-3B involve several steps for taxpayers including reconciliation, finalize data or arrange for tax payments.
To file correctly, taxpayers usually required to wait for GSTR-2B after the 14th of the month which means reconciliation, checks, etc., have to be done after that, leaving limited time.
BCAS said: "Therefore, as a significant step towards ease of doing business, it is earnestly requested that the due date for filing GSTR-3B of September 2025 be extended. Granting this essential administrative relief will enable registered persons and tax practitioners to complete the necessary compliance procedures following the conclusion of the festival period, ensuring accurate and complete return filing and promoting adherence to the provisions of the CGST Act without penalizing taxpayers for unavoidable circumstances."
BCAS also notes that taxpayers those who are filing a return saying there were no taxable transactions are only valid in situations where there are truly no inward or outward supplies or taxes. Most businesses cannot legitimately claim a Nil return for September, hence they have some compliance burden.
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