CBIC has extended the due date for filing GSTR-3B for: ✅ September 2025 (Monthly filers) ✅ Q2 2025 – July to September (Quarterly filers) 🆕 New Due Date: 25th October 2025.
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
For the July 2025–June 2026 benefit year, the maximum annual GST amounts are: $533 – Single individual. $698 – Married or common-law couples. $184 – Per eligible child under 19.
Latest news on GST returns due date extensions
The update was notified by the CBIC vide CGST notification no. 17/2025 dated 18th October 2025. Due to the incessant rains in various parts of Maharashta, the government has extended GSTR-3B due date for July 2025 from 20th August to 27th August 2025.
The Central Board of Indirect Taxes and Customs (CBIC) has given relief to GST taxpayers in parts of Maharashtra by extending the deadline for filing FORM GSTR-3B for July 2025. As per Notification No. 12/2025–Central Tax dated 20th August 2025, the due date has been extended to 27th August 2025.
Goods and Services Tax (GST) 2.0 reform, which came into effect from September 22nd, 2025, brought relief for the common people and boosts for businesses. One of the key GST updates under 2.0 reform is that it simplified the GST tax structure from a 4-slab (5%, 12%, 18% and 28%) to a 3-slab (5%, 18% and 40%).
The return for September 2025 may now be filed till October 25, 2025, and similarly, for taxpayers filing quarterly returns (July–September 2025 quarter), the due date is also extended to October 25, 2025.
The Central Board of Direct Taxes (CBDT) has pushed the tax-audit report due date to 10 November 2025 and the ITR filing deadline for audit cases to 10 December 2025, giving businesses and professionals extra time to finish audit work and file returns.
Effective October 1st, 2025, a new set of rules for GST return filing will come into effect. This marks the first filing cycle under the GST 2.0 reforms, aimed at improving transparency, control, and accuracy in Input Tax Credit (ITC) management through the Invoice Management System (IMS).
Payment amounts are recalculated every July
For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to: $533 if you are a single individual. $698 if you are married or have a common-law partner.
If you are eligible for the 2025 GST Voucher (GSTV) – Cash and/or GSTV – MediSave and have signed up for a previous Government payout (e.g., 2024 GSTV), you will automatically receive your 2025 GSTV – Cash and/or GSTV – MediSave in August 2025. No further action is required on your part.
The GST Reform Bill (popularly called GST 2.0), cleared by the GST Council, will roll out from September 22, 2025, just ahead of the festive season. This marks the biggest overhaul since GST was first introduced in 2017.
Therefore, upon non –filing of GST returns or missing out the GST due dates, the GST law prescribes a general penalty. The maximum penalty that may be imposed is Rs. 5,000. The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty.
For GST, the CRA filing and payment deadline is 3 months after your fiscal year end. For GST filed and paid annually, the CRA payment deadline is April 30 and the filing deadline is June 15. For GST filed and paid monthly and quarterly, the CRA filing and payment deadline is one month after the reporting period.
September 15, 2026 - Third quarter 2026 estimated tax payment due. October 15, 2026 - Deadline to file your extended 2025 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
The deadline for submitting the Tax Audit Report, which was originally due on 30th September 2025, was extended to 31st October 2025. Now, the CBDT has granted a further extension, setting the new deadline for 10th November 2025.
The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
What are the new changes in GST 2025? Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles.
✅ September 2025 (Monthly filers) ✅ Q2 2025 – July to September (Quarterly filers) 🆕 New Due Date: 25th October 2025.
April to June - filing and payment deadline is July 31. July to September - filing and payment deadline is October 31. October to December - filing and payment deadline is January 31.
As per Rule 80 of the CGST Rules, 2017, every registered person liable to file Annual Return for every financial year is required to file the same on or before the 31st December of next financial year. Accordingly, the last date of filing Annual Return for FY 2021-22 is 31st December, 2022.
The last date to file a belated return for FY 2024–25 is December 31, 2025, unless extended by the government.