ICAI President writes to CBIC Chairman, asks for GSTR-3B Due Date Extension in View of Diwali Season
President Nanda also pointed out that recent GST rate changes, effective from September 22, 2025, have added to taxpayers’ compliance challenges.
The Institute of CharteredAccountants of India (ICAI) has requested the Central Board of Indirect Taxes and Customs (CBIC) to extend the due date for filing Form GSTR-3B for the month or quarter ending September 2025 by one week. ICAI President CA Charanjot Singh Nanda made the appeal through a formal letter dated October 14, 2025, addressed to CBIC Chairman Shri Sanjay Kumar Agrawal.
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In his letter, Nanda highlighted that the statutory due dates for filing GSTR-3B, falling on 20th, 22nd, and 24th October 2025, coincide directly with the Diwali festivities, which this year will be celebrated on October 20 and 21. According to the Government’s official list of holidays, October 20 has already been declared a public holiday on account of Diwali.
The ICAI President emphasized that Diwali is one of India’s most widely celebrated festivals, during which taxpayers, professionals, and their teams traditionally take time off to celebrate and travel to their hometowns.
As a result, offices, firms, and business establishments function with limited operational capacity during the festive week, making timely filing of GST returns practically difficult. “It is important to ensure that taxpayers and professionals are not unduly burdened during this period,” the letter noted.
President Nanda also pointed out that recent GST rate changes, effective from September 22, 2025, have added to taxpayers’ compliance challenges. These revisions require businesses to realign their accounting systems, invoicing structures, and ERP/SAP configurations including updates to HSN (Harmonized System of Nomenclature) codes. These system adjustments demand time and care to ensure accurate reporting and compliance, the communication stated.
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Citing parity with the Direct Tax administration, the ICAI further noted that the Central Board of Direct Taxes (CBDT) has already extended the due date for furnishing the Tax Audit Report for FY 2024-25 to October 31, 2025. Given the overlapping deadlines and the ongoing festive season, the Institute has urged that a similar relaxation be granted for GST compliance as well.
Concluding the letter, the ICAI President requested that the due date for GSTR-3B filing be extended by one week, a move that would provide relief to taxpayers and facilitate smooth compliance without last-minute technical or administrative hurdles.
The appeal from ICAI comes amidst concerns among tax professionals and businesses about the practical challenges of meeting compliance deadlines during major festivals when operational continuity is often disrupted. A decision from CBIC is now awaited.
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