he Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 12/2025 – Central Tax dated 20th August 2025, granting relief to taxpayers in parts of Maharashtra by extending the due date for filing FORM GSTR-3B for July 2025.
📌 Key Highlights of the Notification
- Extended Due Date:
- The new due date for filing FORM GSTR-3B (July 2025) is 27th August 2025.
- Eligible Taxpayers:
- Registered persons whose principal place of business is located in the following districts of Maharashtra:
- Mumbai (City)
- Mumbai (Suburban)
- Thane
- Raigad
- Palghar
- Registered persons whose principal place of business is located in the following districts of Maharashtra:
- Legal Provision:
- The extension is granted under Section 39(6) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017.
✅ Purpose of Extension
The extension comes in light of recent natural calamities and disruptions faced in these districts, which made timely return filing difficult for many taxpayers. The move reflects CBIC’s effort to ease compliance burden during extraordinary situations.
📝 Implication for Taxpayers
- Taxpayers in the specified districts can now file their GSTR-3B for July 2025 up to 27th August 2025 without facing late fees or penalties.
- For all other taxpayers across India, the regular due date remains 20th August 2025.
✨ Summary
- Notification No.: 12/2025 – Central Tax
- Date of Issue: 20th August 2025
- Extended Due Date (GSTR-3B for July 2025): 27th August 2025
- Applicable To: Taxpayers in Mumbai (City & Suburban), Thane, Raigad & Palghar districts of Maharashtra
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