22 Oct 2018Posted By: Mudit Handa

Why has been the GSTR-3B for Sept 2018 Due date extended?

It seems as if the GST department has set off a trail of due date extensions in respect of GST Return filing procedure. Recently, it had announced that the due date for filing the late GSTR-1 returns relating to the period between July 2017 to September 2018 has been deferred till 31st October 2018.

The Central Board of Indirect Taxes and Customs (CBIC) has now tweeted that the due date for filing GSTR-3B for the month of September 2018 has been extended from 20th October 2018 to 25th October 2018.


#1. Why has the CBIC extended the due date for filing GSTR-3B?

The CBIC seems to have taken this action owing to the technical glitches that are being faced by the taxpayers on the GST Portal on the due date 20th October 2018, which is, as usual, the peak time for the GST Return filing for the most of the tax assessees who have GST Registration.

  • The government had recently declared that the deadline to avail input tax credit (ITC) for the previous financial year (FY 2018) is October 20, 2018, as against the taxpayers’ demand to extend the due-date till October 31, 2018.
  • The current measure of the GST authority to extend the due date for filing GSTR-3B will definitely provide some additional time to the taxpayers who have not yet availed their Input Tax Credit for the months of July 2017 to March 2018.
  • Thus, the last date to avail the GST input credit has also been extended from October 20, 2018, to October 25, 2018.

Here is the tweet by CBIC in this regard-


#2. How is GST Return filing procedure linked with the due-date for availing GST input credit?

  • There was a huge apprehension among trade & industry about the due date for availing Input Tax Credit (ITC) with respect to the GST invoices or debit notes for the period July 2017 to March 2018.
  • In a bid to clarify these doubts, it was notified that as per the GST law [section 16(4) of CGST Act 2017], the due date for availing ITC for the period from July 2017 to March 2018 shall be the last date for the GST Return filing i.e. FORM GSTR-3B for the month of September 2018.
  • Keeping in mind the said doubts of the taxpayers and to provide them more time, the last date for filing GSTR-3B for September 2018 has now been extended up to 25th October 2018.

To know in detail, please read the .


#3. What about the due date for avail the GST input credit?

As per the government notification, the extension of the deadline for filing GSTR-3B also implies that the due date for availing ITC for the period July 2017 to March 2018 also gets extended up to 25th October 2018.


Truly, it is a huge relief for the taxpayers who have GST Registration and are yet to avail their Input Tax Credit (ITC) in relation to the GST invoices or debit notes for the period July 2017 to March 2018.


In case you need any guidance on GST registration or GST return filing procedure, feel free to contact us at 8881-069-069.

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