In a move aimed at easing compliance burdens for businesses affected by recent disruptions, the Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Government of India, has issued a notification dated August 20, 2025. This notification brings relief to registered taxpayers in select districts of Maharashtra by extending the due date for filing their GSTR-3B return for the month of July 2025.
According to the notification, the due date for furnishing the return in FORM GSTR-3B has been extended to August 27, 2025. This extension specifically applies to taxpayers whose principal place of business is located in the districts of Mumbai (City), Mumbai (Suburban), Thane, Raigad, and Palghar in Maharashtra.
Why This Extension Matters
Under normal circumstances, GSTR-3B — a self-declared summary return of outward supplies, input tax credit claimed, and net tax liability — is to be filed by the 20th of the succeeding month. For July 2025, that deadline would have been August 20, 2025. However, considering potential administrative, infrastructural, or regional disruptions, the CBIC has opted to extend the deadline by seven days.
Such extensions are not uncommon and are generally recommended by the GST Council, which monitors and responds to operational challenges across different states. The notification cites Section 39(6) of the Central Goods and Services Tax (CGST) Act, 2017, as the empowering provision under which this extension is granted.
Who Should Take Note
This announcement is relevant to all GST-registered taxpayers operating within the notified districts of Maharashtra. These include businesses across sectors — from retail to manufacturing, from small traders to large enterprises — who are required to file GSTR-3B under Section 39(1) read with Rule 61(1)(i) of the CGST Rules, 2017.
Failing to file returns on time typically attracts interest and penalties, making this extension a crucial compliance relief for businesses that may have been facing difficulties in meeting the original deadline.
What Should Taxpayers Do?
Taxpayers in the affected districts should:
Ensure timely filing of GSTR-3B by the new due date of August 27, 2025
Reconcile their input tax credit and outward supplies data carefully before submission
Stay updated through the official CBIC GST Portal and avoid relying solely on unofficial sources for deadline extensions