The Institute of Chartered Accountants of India (ICAI) has formally requested the Central Board of Indirect Taxes and Customs (CBIC) to extend the due date for filing Form GSTR-3B for the month and quarter ending September 2025, citing the upcoming Diwali festival and the recent GST rate revisions as key reasons for the appeal.
In a letter dated October 14, 2025, ICAI President CA Charanjot Singh Nanda addressed CBIC Chairman Shri Sanjay Kumar Agrawal, urging the board to grant a one-week extension beyond the existing deadlines of October 20, 22, and 24, 2025.
According to ICAI, this year's Diwali celebrations on October 20 and 21 coincide directly with the statutory return filing dates, creating practical challenges for taxpayers, professionals, and their support staff. The festival, which is among India's most widely celebrated occasions, often results in limited office operations as individuals travel to their hometowns or take time off to celebrate with family.
"Offices and establishments function with limited capacity during Diwali, making it difficult for taxpayers and professionals to ensure timely compliance," ICAI highlighted in its representation.
The Institute also pointed out that the GST rate changes effective from September 22, 2025, have led to extensive reconciliations, system updates, and adjustments in accounting and ERP/SAP systems, further adding to the compliance burden for businesses.
Additionally, ICAI noted that the Central Board of Direct Taxes (CBDT) has already extended the due date for furnishing the Tax Audit Report for FY 2024-25 to October 31, 2025, emphasizing the need for similar relief under GST to ensure consistency and ease of compliance.
"In view of the above, we humbly request that the due date for filing Form GSTR-3B for September 2025 may kindly be extended by one week to provide relief to taxpayers and facilitate smooth compliance," ICAI President CA. Charanjot Singh Nanda stated in the letter.
If approved, the extension will benefit thousands of taxpayers and GST practitioners across the country by easing the compliance load during the festive season.
Official copy of the letter has been attached
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