The Institute of Chartered Accountants of India (ICAI) has formally requested the Chairman of the Central Board of Indirect Taxes & Customs (CBIC) to extend the due date for filing Form GSTR-3B for the reporting period of September 2025. This request is primarily driven by the timing of the Diwali festival, which is celebrated on October 20th and 21st, 2025.

The Institute of Chartered Accountants of India (ICAI) has formally requested the Chairman of the Central Board of Indirect Taxes & Customs (CBIC) to extend the due date for filing Form GSTR-3B for the reporting period of September 2025. This request is primarily driven by the timing of the Diwali festival, which is celebrated on October 20th and 21st, 2025. The statutory due dates for GSTR-3B (October 20th, 22nd, and 24th) coincide directly with the national holiday period, during which offices operate at reduced capacity as taxpayers, professionals, and their staff take leave to celebrate. Furthermore, the ICAI highlighted that recent GST rate revisions, effective September 22, 2025, have required taxpayers to perform extensive reconciliations, system updates, and HSN integration, adding to the compliance burden. Noting that the Central Board of Direct Taxes has already extended the due date for the Tax Audit Report to October 31, 2025, the ICAI requested a one-week extension for the GSTR-3B filing to ensure smooth and timely compliance for all stakeholders.

Institute of Chartered Accountants of India

ICAI/IDTC/2025-26/Rep/4 Dated: 14th October, 2025

Shri Sajay Kumar Agrawal
Chairman
Central Board of Indirect Taxes & Customs
Government of India
North Block, New Delhi – 110001

Subject: Request for extension of due date for filing Form GSTR-3B for September 2025 in view of Diwali festival

Dear Sir,

Greetings from the Institute of Chartered Accountants of India

We write this to request your kind consideration for extension of the due date for filing Form GSTR-3B for the month of/quarter ended September 2025, as this year Diwali will be celebrated on 20th and 21st October 2025, and the statutory due dates for filing the said return (20th/22nd/24th October 2025) fall right in the midst of the Diwali festivities. As per the Central Government's notified list of holidays for 2025, 20th October 2025 has been declared as a public holiday on account of Diwali.

Diwali is one of the most significant and widely celebrated festivals of our country. During this period, taxpayers, professionals, and their staff across the country take time off to celebrate the festival with their families and loved ones, and many also travel to their hometowns. Consequently, offices and establishments function with limited capacity in the days preceding and following the festival, making it practically difficult to ensure timely filing of returns.

In addition, the GST rate revisions effective from 22nd September 2025 have necessitated fresh reconciliations and system updates. Taxpayers are aligning their invoicing, accounting and ERP/SAP systems, including HSN integration.

The Central Board of Direct Taxes has extended the specified date for furnishing the Tax Audit Report for the Financial Year 2024-25 to 31st October 2025.

In view of the above, we humbly request that the due date for filing Form GSTR-3B for the month of/quarter ended September 2025 may kindly be extended by one week to provide relief to taxpayers and to facilitate smooth compliance.

With kind regards,