- By Shreyansh Mangla
- Fri, 22 Aug 2025 11:28 AM (IST)
- Source:JND
GSTR-3B Filing Deadline Extended: The Income Tax Department has provided a welcome relief to Mumbaikars by extending the due date for filing GSTR-3B for businesses in Mumbai. This extension was granted to give them more time to file as heavy rains batter the city. This special relief was given to businesses in and around Mumbai to provide them with relaxation during the drenching rains.
The deadline was extended from the earlier August 20 deadline to August 27. This extension was granted after rainfall levels crossed a dangerous mark, ensuring businesses would not be penalised for late filing.
What Is GSTR-3B?
GSTR-3B is a simple monthly form that all businesses are required to fill out to report their total sales and purchases. It is meant to declare and pay the final tax liability after adjusting for the input tax credit on purchases. All taxpayers registered under the Goods and Services Tax (GST) regime are required to file this form to avoid tax penalties.
Why Was GSTR-3B Deadline Extended
Businesses around Mumbai have been disrupted by intense rainfall, as the Mithi River's water level rose to 3.9 meters, which is close to the danger mark of 4.2 meters. Many businesses reported not being able to meet their compliance requirements on time, as approximately 400 residents were evacuated from low-lying areas of Mumbai.
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Mumbai rains have disrupted businesses including FMCG, manufacturing, logistics, and automotive. This has made GSTR-3B filing challenging for many, leading the Central Board of Indirect Taxes and Customs (CBIC) to extend the deadline for Mumbai City, its suburbs, Thane, Raigad, and Palghar districts.
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Who Needs To File GSTR-3B
Every taxpayer under the GST system needs to file GSTR-3B. However, some entities are exempt from filing this form, including:
-Non-resident taxable individuals
-Input service distributors
-Small businesses that choose to pay a low fixed tax under the composition scheme
-Foreign entities (non-resident taxable individuals)
-Those deducting Tax Collected at Source (TCS) or Tax Deducted at Source (TDS)
Businesses with GST registration must file GSTR-3B even if they have no transactions in a given month. This is necessary to remain compliant with the regulations and avoid late fees.