CBIC Extends GSTR-3B Filing Deadline for July 2025 in Rain-Hit Mumbai Region

The extension comes in the wake of incessant rains that severely disrupted normal life across parts of the Mumbai region.

The Central Board of Indirect Taxes and Customs (CBIC) has provided compliance relief to GST taxpayers in Maharashtra by extending the due date for filing FORM GSTR-3B for July 2025. The extension comes in the wake of incessant rains that severely disrupted normal life across parts of the Mumbai region.

Through Notification No. 12/2025–Central Tax, dated 20 August 2025, CBIC announced that taxpayers whose principal place of business is located in the affected districts will now have time until 27 August 2025 to file their GSTR-3B returns.

Districts Covered Under the Extension

The relief applies to registered taxpayers operating in the following districts of Maharashtra:

• Mumbai City

• Mumbai Suburban

• Thane

• Raigad

• Palghar

Taxpayers in these districts are encouraged to utilise the extension to file their returns within the new deadline, thereby avoiding late fees and penalties under the Goods and Services Tax law.

Why the Extension Was Granted

The heavy monsoon rains in Mumbai and its surrounding districts have caused significant flooding, transport disruptions, power outages, and communication challenges, affecting businesses, offices, and financial institutions. In light of these difficulties, CBIC’s decision aims to provide much-needed relief and flexibility to ensure taxpayers can comply with filing obligations without undue hardship.

Importance of FORM GSTR-3B

FORM GSTR-3B is a monthly self-declaration return where taxpayers report:

• Details of outward supplies and inward supplies.

• Input tax credit (ITC) claimed.

• Tax liability and payment of GST.

Timely filing of GSTR-3B is crucial for maintaining compliance under GST and avoiding penalties or restrictions on ITC claims.

Advisory to Taxpayers

While announcing the extension, CBIC advised taxpayers in the covered districts to file their returns at the earliest possible within the extended timeline, rather than waiting until the last day. This will help reduce system load and prevent last-minute filing issues.

Broader Significance

This extension reflects the government’s commitment to taxpayer facilitation in times of natural calamities or unforeseen disruptions. It also highlights the flexibility built into the GST compliance framework to ensure fairness and continuity of business operations during emergencies.

With the monsoon continuing to impact western India, CBIC is expected to monitor the situation closely and provide additional compliance relaxations if necessary.