The Ministry of Finance has officially extended the due date for filing GSTR-3B for the September 2025 tax period to October 25, 2025.

The Government of India, through the Central Board of Indirect Taxes and Customs (CBIC), has officially extended the GSTR-3B filing due date for the tax period of September 2025 to October 25, 2025. This applies to both monthly filers and quarterly filers under the QRMP scheme.

Legal Basis

The extension has been notified via Notification No. 17/2025 – Central Tax, dated 18 October 2025, issued under the authority of Section 39(6) read with Section 168 of the CGST Act, 2017.

The notification states:

• For registered persons filing under Section 39(1) – the due date for September 2025 is extended to 25 October 2025.
• For taxpayers under the proviso to Section 39(1) (QRMP filers for July–September 2025), the same extended date — 25 October 2025 — applies.

Reason for the Extension

The CBIC extended the deadline considering that Diwali (Deepawali) falls around October 20, 2025. Professionals, accountants, and taxpayers faced compliance difficulties due to the festival coinciding with statutory deadlines. This extension ensures smoother compliance during high workload and festive days while avoiding unnecessary late fees or penalties.

Revised Due Dates

Key Takeaways

• The extension applies nationwide to all States and Union Territories.
• No late fees or interest are chargeable if returns are filed by October 25, 2025.
• Notification reference: G.S.R. 765(E), Notification No. 17/2025 – Central Tax, dated 18 October 2025, signed by Raushan Kumar, Under Secretary to the Government of India.

Whytax Insight

This extension provides a practical relief window for businesses to finalize their September books, reconcile Input Tax Credit (ITC) for FY 2024–25 (as per Section 16(4)), and complete return filing accurately. Taxpayers should leverage this opportunity to ensure full compliance before the year’s ITC adjustment closure.