Extension of GSTR-3B Due Date – July 2025 (Maharashtra Districts)

Notification No.: 12/2025 – Central Tax
Date of Notification: 20th August 2025

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(1) & 39(6) – Furnishing of returns and power to extend due dates
• CGST Rules, 2017:
  • Rule 61(1)(i) – Furnishing of monthly return in FORM GSTR-3B

Summary of Notification:

1. This notification extends the due date for furnishing FORM GSTR-3B for the tax period of July 2025.
2. The extension is applicable to registered persons whose principal place of business is located in the districts of Mumbai (City), Mumbai Suburban, Thane, Raigad, and Palghar in Maharashtra.
3. Such taxpayers may now file their GSTR-3B up to 27th August 2025, instead of the standard due date.
4. This relief is aimed at providing additional compliance time considering local circumstances in these districts.

Source: Notification No.: 12/2025 – Central Tax