GSTR-3B Due Date for September 2025 The due date of the monthly GSTR-3B for September 2025 is now extended from 20th October 2025 to 25th October 2025. Likewise, the quarterly GSTR-3B for Q2 of FY'26 has been extended from 22nd/24th October 2025 to 25th October 2025.
The GSTR-3B filing due date for September 2025 has been extended to October 25, 2025. The GST Portal reflects the change; the official notification is awaited.
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.
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.
For example, a taxpayer has filed GSTR-3B for February 2025 on 23rd March 2025, where the actual due date was 20th March 2025. Amount of late fees to be paid would be Rs.150 (Rs. 50 per day for 3 days). The late fee would be Rs.75 under CGST and Rs.75 under SGST.
The extension applies to both monthly and quarterly filers under section 39 of the CGST Act, 2017. 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.
Late Fee & Penalty for GSTR-3B
A late fee is charged for filing GSTR-3B of a tax period after the due date. It is levied as follows: Rs. 50 per day of delay. Rs. 20 per day of delay for taxpayers having nil tax liability for the month.
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).
The GST/HST credit payment dates for Canada in 2025 are scheduled as follows: January 3, April 4, July 4, and October 3. You do not need to apply separately; the GST/HST credit payment 2025 is automatically assessed when you file your tax return.
Tax changes for 2025, largely driven by the "One Big Beautiful Bill" (OBBBA) Act, introduce significant deductions for seniors, tips, overtime, and auto loan interest, expand the Child Tax Credit, and raise the SALT deduction cap to $40,000, while making several 2017 Tax Cuts and Jobs Act provisions permanent, including the seven tax brackets. Key changes include a $2,200 Child Tax Credit, a $6,000 senior deduction, deductions for qualified tips and overtime, and a permanent standard deduction increase.
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.
The CBIC issued Instruction No. 01/2025-GST dated 13.01. 2025, relating to Guidelines for Arrest and Bail in relation to offences Punishable under the CGST Act, 2017. As per the Instructions, GST officers will now have to explain to offenders about the “grounds of arrest” and obtain a written acknowledgement from them.
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.
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period(s), the return can be filed as NIL (if all conditions for filing Nil return is satisfied).
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.
Taxpayers are required to declare their GST liabilities for a particular tax period and discharge these liabilities in Form GSTR-3B. A normal taxpayer is required to file Form GSTR-3B return for every tax period applicable. Taxpayer has to file Form GSTR-3B even if there is no business activity (Nil Return).
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%).
For the 2025 tax year (filed in 2026), the federal tax extension deadline to file your Form 1040 is October 15, 2026, after getting an automatic six-month extension by filing Form 4868 by the original April 15, 2026 due date, though payments were still due April 15, 2026, to avoid penalties.
The GST/HST credit payment period begins in July and ends in June of the following year: January and April payments. Based on your adjusted family net income from your 2024 tax return. July and October payments.
✅ September 2025 (Monthly filers) ✅ Q2 2025 – July to September (Quarterly filers) 🆕 New Due Date: 25th October 2025.
However the authorities may argue that Finance Act, 2025 + notifications+ portal readyness is sufficient to place IMS mandatory from 01/10/2025. An element of risk is involved, if it is not followed, despite Rule 60 is yet to be amended.
For monthly filers, due date for filing of Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains .
Taxpayers who claimed ITC in form GSTR 3B returns filed beyond the due dates mentioned in Section 16(4) (November or September, as applicable) have received notices under Section 73 of the CGST/SGST Act for reversal of ITC.
If you are a monthly filer, it is mandatory to file form GSTR-3B and form GSTR-1 of the immediate previous month to file the NIL Form GSTR-1 of the current month. Example, if you are filing the NIL Form GSTR-1 of September, then GSTR-3B for August 2022 and GSTR-1 for August 2022 must be filed.