ICAI Requests CBIC to Extend GSTR-3B Filing Deadline Due to Diwali

ICAI Requests CBIC to Extend GSTR-3B Filing Deadline Due to Diwali

The President of the Institute of Chartered Accountants of India (ICAI), CA Charanjot Singh Nanda, has written to the chairman of the Central Board of Indirect Taxes and Customs (CBIC), Shri Sanjay Kumar Agrawal, requesting to extend the due date for filing GSTR-3B for the quarter ended September 2025.

In the request, ICAI has highlighted that the statutory dates for filing GSTR-3B for 2025 are October 20, 22, and 24, 2025. These dates are clashing with the Diwali Festival, which is falling on the 20th and 21st of October 2025 this year. Since Diwali is an important festival and it is notified as a national holiday, many offices will remain closed. The taxpayers, professionals, and their staff will not be able to work as they will celebrate the festival with their families, while many will travel to their hometowns. Due to this, it will be difficult to complete the filing on time.

Apart from this, ICAI also wrote about the challenges being faced by the taxpayer due to the recent GST rates that came into effect from September 22, 2025. As per ICAI, the recent changes have mandated the new reconciliation and system updates for businesses. The businesses are aligning their invoicing, accounting and ERP/SAP systems, including the HSN Integration.

The CBDT had earlier extended the due date for filing the tax audit report for the FY 2024-25. Citing this, the ICAI urged CBIC to extend the due date for filing form GSTR-3B for the month of/Quarter ended September 2025 by one week to ensure smooth and accurate compliance.

Apart from ICAI, the Bombay Chartered Accountant Society (BCAS) has also requested the Union Finance Ministry to extend the due date for filing GSTR-3B for September 2025 due to the Diwali Festival disrupting business operations. However, as of now, the CBIC has not issued any formal communication regarding such an extension.