Introduction: Clash Between Tax Filing and Festival Season
The Bombay Chartered Accountant Society (BCAS) has formally requested the Union Finance Ministry to postpone the deadline for submitting GSTR-3B returns for September 2025. The existing deadline, set for October 20, 2025, closely coincides with the Diwali festival period, a time when offices nationwide are predominantly closed, creating significant challenges for timely compliance.
Impact of Diwali on GSTR-3B Compliance
In a representation dated October 8, 2025, BCAS expressed concerns about the narrow compliance window available to businesses, accountants, and GST professionals. The critical overlap between the filing deadline and the festival week restricts the time firms have to finalize and submit their returns, as many companies shut operations during this period.
Understanding GSTR-3B and Compliance Requirements
GSTR-3B is a concise monthly GST return used by taxpayers to report their tax liabilities and claim eligible Input Tax Credit (ITC). BCAS pointed out that preparing this return demands several detailed steps, including reconciling sales and purchases, verifying ITC based on GSTR-2B (released post the 14th of every month), and arranging the necessary funds for tax payments.
Limited Working Days Amid Festival Celebrations
The festival season begins just before the statutory deadline, leaving minimal working days for employees and finance teams to complete these essential tasks. The main Diwali festivities, occurring between October 19 and 23, lead to widespread office closures, further constraining the available time for compliance.
BCAS Appeals for Administrative Relief
Highlighting that the statutory due date falls on national holidays, BCAS emphasized that the actual window for filing returns is practically nonexistent. The society has urged the Finance Ministry to grant an extension, ensuring taxpayers can file returns accurately and punctually without risking penalties.
Potential Benefits of Extension
Should the request be granted, the extension would alleviate compliance pressures for millions of taxpayers and GST professionals across India during one of the most significant cultural celebrations of the year. BCAS’s plea aims to protect the integrity of the tax filing process while accommodating the realities of the festive calendar.
Awaiting Government Response
As of now, the Finance Ministry has not issued a response to BCAS’s appeal. Taxpayers and professionals alike await a decision that could bring much-needed relief in the approaching festive season.
