BCAS Urges Extension of GSTR-3B Filing Deadline Due to Diwali Clash

BCAS Urges Extension of GSTR-3B Filing Deadline Due to Diwali Clash

The Bombay Chartered Accountants’ Society (BCAS) has urgently requested that the government extend the due date for filing the monthly GSTR-3B return for the relevant period, citing a direct clash with the Diwali festival.

Key Reason for the Demand

• Diwali Clash: The normal due date for filing the GSTR-3B return for the month of October is typically November 20. This date falls during or immediately after the peak Diwali festival period, which is a major holiday and busy period for trade, business, and tax professionals.
• Impact on Compliance: BCAS argues that the festive season significantly restricts the availability of taxpayers and tax professionals, making it extremely difficult to compile and file the monthly GST returns accurately and on time. This clash increases the risk of non-compliance and subsequent late fees and penalties for businesses.

Relief Requested

• The appeal calls for the GSTR-3B filing deadline to be extended by an appropriate period to ensure that businesses can comply with the statutory requirement without being unduly penalized for a timing conflict with a national festival. The extension is crucial for maintaining a smooth compliance cycle during the festive season.