Notification No.: 17/2025 – Central Tax
Date of Notification: 18th October, 2025
Relevant Sections and Rules:
Central Goods and Services Tax Act, 2017:
- Section 39(1) – Furnishing of monthly return (GSTR-3B)
- Proviso to Section 39(1) – Furnishing of quarterly return under QRMP Scheme
- Section 39(6) – Power to extend time limit for furnishing returns
- Section 168 – Power to issue instructions or directions
Summary of Notification:
This notification has been issued under Section 39(6) read with Section 168 of the CGST Act, 2017, whereby the Commissioner, on the recommendations of the GST Council, has extended the due date for filing FORM GSTR-3B for the month of September 2025 under Section 39(1) up to 25th October 2025. This extension provides additional compliance time to monthly return filers, thereby safeguarding taxpayers from late fee exposure and interest implications arising solely due to delay within the extended period.
Further, the notification also extends the due date for furnishing FORM GSTR-3B for the quarter July 2025 to September 2025 for taxpayers filing returns under the proviso to Section 39(1) (QRMP Scheme) up to 25th October 2025. This ensures parity of compliance relief between monthly filers and quarterly filers and provides necessary administrative flexibility to registered persons covered under the QRMP mechanism.
By virtue of this extension, any return furnished within the extended timeline shall be treated as filed within the prescribed due date for statutory compliance purposes.
Source: Notification No.: 17/2025 – Central Tax
