Overview
- The Central Board of Indirect Taxes and Customs moved the due date from October 20 to October 25 via Notification No. 17/2025 (Central Tax, dated 18.10.2025) and confirmed it on its official X account.
- The relief applies to September 2025 monthly filers and July–September 2025 quarterly filers under the QRMP scheme.
- Tax professionals had warned that the Diwali period curtailed working days needed for reconciliation, ITC checks tied to GSTR-2B, and tax payment arrangements.
- Timely filing by the new date avoids statutory late fees of Rs 50 per day (Rs 20 for nil returns), capped at Rs 5,000, plus 18% annual interest on unpaid tax.
- GSTR-3B is a summary return used to declare supplies and discharge GST liabilities, and such festival-related deadline relaxations have precedent in prior years.