Notification No. 12/2025 – Central Tax, Dated 20-08-2025
1. Extension of Due Date for GSTR-3B Filing
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification extending the due date for furnishing the return in FORM GSTR-3B for July 2025. This extension has been provided considering the difficulties faced by taxpayers in certain districts of Maharashtra. By granting additional time, CBIC ensures that taxpayers are not penalized due to delays caused by unavoidable circumstances.
2. Applicability of the Extension
The relief is specifically applicable to 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. Taxpayers outside these notified districts are required to adhere to the original due dates prescribed under the GST law. This targeted extension ensures that compliance flexibility is given only to those areas that genuinely require it.
3. Revised Due Date for Filing
The revised deadline for filing the GSTR-3B return for July 2025 has now been extended to 27th August 2025. Registered persons in the specified districts must utilize this additional time to complete their filings accurately and avoid any interest or penalty for late submission. Timely compliance within the extended period is essential to ensure smooth credit flow and maintain tax discipline.
4. Importance of Compliance
While the extension provides short-term relief, taxpayers must remain mindful of the importance of timely submission of returns. Filing GSTR-3B within the extended due date ensures continuity in claiming input tax credits and avoids disruptions in business operations. The CBIC’s proactive measure reflects its commitment to supporting taxpayers while also reinforcing the need for compliance under the GST framework.
