CBIC extends GSTR-3B deadline to August 27, 2025 for Mumbai and these Maharashtra districts?

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing the GSTR-3B form for the month of July 2025 till August 27, 2025. The extended deadline will be applicable to the registered persons whose principal place of business is located in Mumbai and a few select districts of Maharashtra. The move comes in the wake of recent disruptions in these regions due to rain, ensuring the affected businesses and taxpayers have more time to file their GSTR-3B form.

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Siddharth Chandrashekhar, Advocate & Sr. Panel Counsel for CBIC (GST & Customs) & DRI, says, “Adversity (such as this) reveals both the resilience of citizens and the responsibility of institutions. The deadline extended by the CBIC for the CGST is not merely more time, it is a reassurance that compliance & compassion co-exist.”

What is the new deadline to file Form GSTR-3B?

According to a CGST Mumbai Zone social media post on X: “For GST taxpayers located in Mumbai City, Mumbai Suburban, Thane, Raigad & Palghar Districts of Maharashtra, the due date for filing FORM GSTR-3B for the month of July 2025 is extended till 27th August 2025 owing to incessant rains and disruption of public life.”

“With the kind of rains Mumbai and the nearby districts have seen, extending the GSTR-3B deadline till 27th August is a much-needed relief. Taxpayers shouldn’t be penalised when day-to-day life itself is disrupted,” says CA Pradeep Reddy, Unnathi Partners, Bangalore.

A Finance Ministry notification dated August 20, 2025, stated, “In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of July, 2025 till the twenty-seventh day of August, 2025, for the registered persons whose principal place of business is located in the districts of Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar in the State of Maharashtra and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.”

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Is the extended deadline applicable to all areas in Maharashtra?

This extension applies specifically to the registered taxpayers whose principal place of business is located in the following Maharashtra districts:
Mumbai (City)
Mumbai (Suburban)
Thane
Raigad
Palghar

Taxpayers in these districts who are required to furnish returns under Section 39(1) read with Rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017, can benefit from the extended deadline without facing penalties or late fees.

What is Form GSTR-3B?

Form GSTR-3B is a simplified summary return for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B for every tax period.

Who needs to file Form GSTR-3B?

All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.

How can I file Form GSTR-3B?

Form GSTR-3B can be filed in the returns section of the GST Portal. In the post-login mode, you can access it by going to services> Returns > Returns Dashboard. After selecting the financial year and the tax period, Form GSTR-3B (if applicable) in the given period will be displayed.