Indian Government Extends GSTR-3B Filing Deadline to October 25

The Indian government has announced an extension of the deadline for filing the GSTR-3B tax return form by five days, now allowing taxpayers to submit their returns until October 25, 2023. This adjustment applies to tax filings for the month of September and the July-September quarter. The announcement was made by the Central Board of Indirect Taxes and Customs (CBIC) through a notification released on October 19.

In a message shared on social media platform X, the CBIC stated, “@cbic_india extends the GSTR-3B filing deadline.” GSTR-3B is a summary return that businesses registered under Goods and Services Tax (GST) must file either monthly or quarterly. Typically, the due dates for these filings are the 20th, 22nd, and 24th of each month, depending on the taxpayer’s category.

Relief for Businesses During Festive Period

This extension was widely anticipated, as the original deadline of October 20 coincides with the Diwali festival, a time when many businesses and offices operate with limited staff or remain closed entirely. Experts believe that the extension will alleviate concerns for numerous businesses and tax professionals struggling to meet the deadline amidst the festive season.

Earlier this year, the GST Network (GSTN) clarified that while GSTR-3B will continue to be auto-filled based on sales data from forms such as GSTR-1, any necessary changes or corrections must be made prior to filing using form GSTR-1A. Once this revised data is submitted, it will automatically populate GSTR-3B. Following this process, taxpayers will lose the ability to manually edit GSTR-3B, which is currently permitted.

The advisory issued by GSTN on June 7 noted, “For the July 2025 tax period, to be filed in August 2025, the auto-populated tax liability in GSTR-3B will be final and cannot be changed after filing.” This measure aims to enhance data accuracy across various GST forms and reduce instances of tax leakage.

The extended deadline offers a significant opportunity for taxpayers to ensure compliance without the added stress of the festival season. As businesses adjust to the new timeline, many are expected to take advantage of this additional time to file their returns accurately.