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/quarter ended September 2025, citing the upcoming Diwali festival and recent GST rate revisions.
In a letter addressed to CBIC Chairman Shri Sanjay Kumar Agrawal, ICAI highlighted that this year Diwali falls on 20th and 21st October, coinciding with the statutory deadlines for GSTR-3B filing, which are scheduled for 20th, 22nd, and 24th October 2025. The institute noted that 20th October has also been declared a public holiday by the Central Government.
“Diwali is one of the most significant festivals in India, during which taxpayers, professionals, and their staff often take time off and many travel to their hometowns. Consequently, offices operate at limited capacity, making timely filing of returns practically difficult,” the ICAI letter stated.
The institute further noted that GST rate revisions effective from 22nd September 2025 have necessitated fresh reconciliations and system updates, including adjustments in invoicing, accounting, and ERP/SAP systems with HSN integration. ICAI also referenced that the Central Board of Direct Taxes had recently extended the due date for filing the Tax Audit Report for FY 2024-25 to 31st October 2025, suggesting a precedent for easing compliance deadlines.
In view of these factors, ICAI has requested a one-week extension for filing GSTR-3B, aiming to provide relief to taxpayers and ensure smooth compliance.
The CBIC is yet to respond to the request. If approved, the extension would allow taxpayers additional time to complete reconciliations and submit their returns without facing penalties during the festive period.
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