Notification No. 12/2025 – Central Tax GSTR-3B Extension

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Notification No. 12/2025 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra

New Delhi, the 20thAugust, 2025

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R (E).—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-3Bfor 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.

[F. No. CBIC-20006/45/2025-GST]
( Kangale Shrunkhala Motiram)
Deputy Secretary

📚 Frequently Asked Questions (FAQs): Notification No. 12/2025 – Central Tax

Q1: What is Notification No. 12/2025 – Central Tax all about?

Answer:
Notification No. 12/2025 – Central Tax, dated 20th August 2025, extends the due date for filing FORM GSTR-3B for July 2025 up to 27th August 2025 for taxpayers located in Mumbai (City), Mumbai (Sub-urban), Thane, Raigad, and Palghar districts of Maharashtra.

Q2: Why was this extension granted?

Answer:
The extension provides relief to taxpayers in these districts, ensuring smooth GST compliance amid administrative or practical challenges.

Q3: Which taxpayers are covered under Notification No. 12/2025 – Central Tax?

Answer:
Only taxpayers whose principal place of business is located in the notified Maharashtra districts (Mumbai, Thane, Raigad, Palghar) are eligible for this extended timeline.

Q4: What is the revised due date for July 2025 GSTR-3B filing?

Answer:
The new due date is 27th August 2025, instead of the regular 20th August 2025.

Q5: Does this extension apply to all GST returns?

Answer:
❌ No, the extension applies only to GSTR-3B for July 2025. Other GST compliance forms (like GSTR-1, GSTR-9, or ITC-04) continue with their existing timelines unless separately extended.

Q6: What is FORM GSTR-3B?

Answer:
GSTR-3B is a monthly self-declaration return where taxpayers report outward supplies, inward supplies liable to reverse charge, input tax credit (ITC) claimed, and GST payable.

Q7: What if a taxpayer misses even the extended deadline?

Answer:
If the extended deadline of 27.08.2025 is missed, taxpayers may face late fees and interest as per the CGST Act. Timely filing is strongly advised to avoid penalties.

Q8: Where can businesses get expert help for GST return filing?

Answer:
Businesses can consult GST professionals at Finodha GST Expert Services for assistance. Finodha also provides:
GST Return Filing
GST Compliance
GST Registration
Income Tax Return Filing
MSME Registration

Q9: How does this compare with earlier extensions?

Answer:
Similar extensions have been granted in past years for flood-affected or high-impact regions. Notification No. 12/2025 reflects the government’s commitment to easing compliance in exceptional situations.