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

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 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.