ICAI Urges CBIC to Extend GSTR-3B Due Date for September 2025 Amid Diwali Festivities
The President of the Institute of Chartered Accountants of India (ICAI), CA Charanjot Singh Nanda, has recently sent a formal representation to Shri Sajay Kumar Agrawal, the Chairman of the Central Board of Indirect Taxes and Customs (CBIC), Government of India, urging him to extend the due date for filing Form GSTR-3B for September 2025 in view of the Diwali Festival.
In the representation, the ICAI tried to draw the attention of the government towards the clashing dates of Diwali festivities and the due date for filing Form GSTR-3B for the month or quarter ended September 2025. The institute said that this year Diwali will be celebrated on two days nationwide, on October 20 and 21, 2025, and the legal due dates for filing Form GSTR-3B are October 20, 22, and 24, 2025, which clearly fall in the middle of Diwali festival dates. The board also cited that, according to the Central Government’s reported list of holidays in 2025, October 20 has been declared a public holiday in the entire country on the occasion of Diwali.
A large population in India celebrates Diwali every year with pomp and show. This population also includes taxpayers, professionals, businesses, etc., and they take time off from their work to celebrate the Diwali festival with their families and loved ones. As a result, offices and workplaces operate with fewer staff before and after the festival, making it difficult to file returns on time. Further, the revisions made in GST rates are effective from September 22, 2025, as mandated by fresh reconciliation and system updates. Taxpayers are aligning their invoicing, accounting and ERP/SAP systems, including HSN integration.
The Institute asserted that the Central Board of Direct Taxes (CBDT) had already extended the due date for filing the Tax Audit Reports (TARs) for the financial year 2024-25 (Assessment year 2025-26) till October 31, 2025. Considering the above action, the ICAI also humbly requested the government to extend the due date for filing Form GSTR-3B for the month of/quarter ended September 2025, at least by one week. This will ensure smooth compliance and provide relief to taxpayers, and they will be able to enjoy festivals with their families without any tension.
Refer to the formal representation for complete information.
