This notification, No. 12/2025-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, extends the due date for furnishing the return in FORM GSTR-3B for the month of July 2025 to August 27, 2025. This extension applies to registered persons whose principal place of business is located in the districts of Mumbai City, Mumbai suburban, Thane, Raigad, and Palghar in the State of Maharashtra. These persons are required to furnish returns under subsection (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. The notification is issued in exercise of the powers conferred by subsection (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the Council. The F. No. is CBIC-200064/5/2025-GST.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referenced as the legal basis for the notification.
FORM GSTR3B: A specific form for filing Goods and Services Tax returns.
July, 2025: The month for which the due date for furnishing the return in FORM GSTR3B is extended.
August 27, 2025: The extended due date for furnishing the return in FORM GSTR3B.
Mumbai City, Maharashtra: A district in the State of Maharashtra, India.
Mumbai suburban, Maharashtra: A district in the State of Maharashtra, India.
Thane, Maharashtra: A district in the State of Maharashtra, India.
Raigad, Maharashtra: A district in the State of Maharashtra, India.
Palghar, Maharashtra: A district in the State of Maharashtra, India.
Central Board of Indirect Taxes and Customs: A department under Ministry of Finance, responsible for formulation of policy concerning levy and collection of customs & central excise duties and service tax
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-20082025-265562
CG-DxLx-xEG-I2D0H0x8x2x0 25-265562
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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.ं 521] नई दिल्ली, बुधिार, अगस्ट्त 20, 2025/श्रािण 29, 1947
No. 521] NEW DELHI, WEDNESDAY, AUGUST 20, 2025/SHRAVANA 29, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 20 अगस्ट्त, 2025
स.ं 12/2025-केंद्रीय कर
सा.का.जन. 565(अ).—केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 ( 2017 का 12 ) की धारा 39 की
उप-धारा (6) के द्वारा प्रद्त्त्त िजियों का प्रयोग करत ेहुए, आयिु , पररषि की जसफ़ाररिों पर, धारा 39 की उप-धारा (1) के
साथ परित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 61 के उपजनयम(1) के खंड (i) के तहत जििरणी प्रस्ट्ततु
करने िाले पंिीकृत व्यजियों, जिनके कारोबार का मूल स्ट्थान महाराष्ट्र राज्य के मुंबई (िहर), मुंबई (उपनगर), िाणे, रायगढ़
और पालघर जिलों म ेंह,ै के जलए माह िलु ाई, 2025 की प्ररूप िीएसटीआर -3-ख म ेंजििरणी प्रस्ट्तुत करने की जनयत तारीख
को अगस्ट्त, 2025 के सत्ताईसिां दिन तक जिस्ट्ताररत करत े ह।ैं
[फा. स. सीबीआईसी-20006/45/2025-िीएसटी]
कंगाले िृखं ला मोतीराम, उप सजचि
5578 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 20th August, 2025
No. 12/2025 – CENTRAL TAX
G.S.R. 565(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-3B for 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, Dy. 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.