Diwali holiday overlap: BCAS urges govt to extend September GSTR-3B filing deadline

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The Bombay Chartered Accountant Society (BCAS) has urged the Union Finance Ministry to extend the due date for filing GSTR-3B returns for September 2025, citing its clash with the Diwali festive period. The current statutory deadline of October 20, 2025, falls immediately after Sunday, October 19—right in the middle of the major festival week when offices across the country are closed.

In its representation dated October 8, 2025, BCAS said the overlap between the filing date and Diwali festivities leaves businesses, accountants, and GST professionals with a “highly restricted compliance window.” Most firms remain closed during this time, making it difficult to finalise and submit returns on time.

The Bombay Chartered Accountants’ Society (BCAS) has submitted a representation to the Finance Ministry and GST authorities, requesting an extension of the GSTR-3B filing deadline for September 2025.

The appeal highlights that the existing due date of 20th October 2025
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— Bombay Chartered Accountants' Society(BCAS) (@bcasglobal) October 15, 2025

The GSTR-3B is a simplified summary return utilised by taxpayers to declare their monthly GST dues and to claim valid Input Tax Credit (ITC). In preparing this return, BCAS highlighted that several essential steps are involved — reconciling sales and purchases, examining ITC according to GSTR-2B (available after the 14th of each month), and securing funds for tax payment.

As the festival starts right before the deadline, employees and company personnel have very few working days to finish these duties. BCAS highlighted that between October 19 and 23, the main Diwali celebrations take place, leading to widespread office closures across India.

“Given that the statutory due date directly coincides with national holidays, the effective compliance window is virtually non-existent,” the society said, appealing for an extension to ensure timely and accurate filings without penalising taxpayers.

The representation seeks “administrative relief” for taxpayers and aims to uphold the integrity of return filings. The Bombay Chartered Accountant Society has urged the government to consider extending the GSTR-3B filing and payment due date for September 2025 to a later date after the Diwali holidays.

If accepted, the extension would ease compliance pressure on lakhs of taxpayers and professionals during one of India’s most significant festive periods. The Finance Ministry is yet to respond to the appeal.