This is a notification (No. 17/2025 – Central Tax) issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, dated October 18, 2025. It extends the time limit for registered individuals to furnish the return in FORM GSTR-3B electronically through the common portal, as recommended by the Council.
Specifically, it extends the deadline for:
* Sub-section (1) of section 39, for the month of September 2025, to the 25th day of October 2025.
* Proviso to sub-section (1) of section 39, for the quarter of July 2025 to September 2025, to the 25th day of October 2025.
The notification references G.S.R. 765(E), section 39 sub-section (6) read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017). The file number is CBIC-20006/45/2025-GST.
The Under Secretary, Raushan Kumar, has signed the document.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: The main law being amended regarding time limits for filing returns.
Section 39: Section of the Central Goods and Services Tax Act, 2017, regarding the filing of returns, specifically sub-section (1) and (6), and section 168.
GSTR-3B: Form for filing returns which is extended by the notification.
Central Board of Indirect Taxes and Customs: The government regulator issuing the notification.
Ministry of Finance: The parent ministry responsible for the Central Board of Indirect Taxes and Customs.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18102025-267041
CG-DxLx-xEG-I1D8H1x0x2x0 25-267041
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 681] नई दिल्ली, िजनिार, अक्त बू र 18, 2025/आजि न 26, 1947
No. 681] NEW DELHI, SATURDAY, OCTOBER 18, 2025/ASVINA 26, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 18 अक् तूबर, 2025
स.ं 17/2025-केंद्रीय कर
सा.का.जन. 765(अ).— केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 39 की उपधारा
(6) के साथ पठित धारा 168 द्वारा प्रित्त िजियों का प्रयोग करते हुए, आयुि, पठरषि की जसफाठरिों पर, पंिीकृत व्यजियों
द्वारा सामान्द्य पोर्डल के माध्यम से इलेक्रॉजनक रूप से प्ररूप िीएसर्ीआर -3-ख में ठरर्न ड प्रस्ट्तुत करने की समय-सीमा को
आग ेबढाते ह,ैं िैसा दक नीचे जनर्िडष्ट ह-ै
(i) धारा 39 की उपधारा (1), जसतंबर, 2025 माह के जलए, अक्र्ूबर 2025 के दिन तक।
पच्चीसवें
(ii) धारा 39 की उपधारा (1) का परन्द्तुक, िुलाई, 2025 से जसतबं र, 2025 की जतमाही के जलए, अक्र्ूबर 2025
के दिन तक।
पच्चीसवें
[फा. स.ं सीबीआईसी-20006/45/2025-िीएसर्ी]
रौिन कुमार, अिर सजचि
7007 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th October, 2025
No. 17/2025 – CENTRAL TAX
G.S.R. 765(E).— In exercise of the powers conferred by sub-section (6) of section 39 read
with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner,
on the recommendations of the Council, hereby extends the time limit for furnishing the return in FORM
GSTR-3B electronically, through the common portal, by the registered persons, as specified under:-
(i) sub-section (1) of section 39, for the month of September, 2025, till twenty-fifth day of
October, 2025:
(ii) proviso to sub-section (1) of section 39, for the quarter of July, 2025 to September, 2025, till
twenty-fifth day of October, 2025.
[F. No. CBIC-20006/45/2025-GST]
RAUSHAN KUMAR, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.