GSTR-3B deadline extended for Mumbai and these Maharashtra districts
ET Online
Synopsis
Due to heavy rains and public disruptions, the CBIC has extended the GSTR-3B filing deadline for July 2025 to August 27, 2025. This extension applies to registered businesses in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts of Maharashtra. Form GSTR-3B is a simplified summary return for declaring GST liabilities, required for all normal and casual taxpayers.
By Sneha Kulkarni, ET Online
Last Updated:
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. The deadline extension is aimed at ensuring that the rain-impacted businesses and taxpayers have more time to file their GSTR-3B form.
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.”
This extension applies specifically to the registered taxpayers whose principal place of business is located in the following Maharashtra districts:
Mumbai (City)
Thane
Raigad
Palghar
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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.
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 GST taxpayer is required to file Form GSTR-3B for every tax period.
Who needs to file Form GSTR-3B?
All normal GST taxpayers and casual taxpayers of GST are required to 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.
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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.”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.”
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)
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Mumbai (Suburban)Thane
Raigad
Palghar
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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.
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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 GST taxpayer is required to file Form GSTR-3B for every tax period.Who needs to file Form GSTR-3B?All normal GST taxpayers and casual taxpayers of GST 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.( Originally published on Aug 21, 2025 )
