GSTR-1 and GSTR-3B Due Date Extension - New Due Dates For January 2025

The Central Board of Indirect Taxes and Customs (CBIC) has recently announced an extension of the deadlines for filing GSTR-1 and GSTR-3B returns. This move is aimed at providing relief to taxpayers who have been facing technical issues with the GSTN portal. The extension gives businesses additional time to file their returns, addressing the difficulties caused by the glitches that have affected the GST portal.In this article, we will cover the new deadlines, explain the importance of GSTR-1 and GSTR-3B, and detail the official notification and the reasoning behind the extension.

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What is GSTR-1 and GSTR-3B?

Before diving into the specifics of the deadline extension, it’s important to understand the forms GSTR-1 and GSTR-3B, which are central to GST compliance.

GSTR-1

GSTR-1 is a monthly or quarterly return that businesses are required to file to report their outward supplies, also known as sales. The return includes details like sales invoices, export transactions, and interstate supplies. It plays a crucial role in reporting the flow of goods and services to the GST authorities and ensures that the tax collected on these sales is accounted for accurately.

Monthly GSTR-1 is applicable to taxpayers with an annual turnover exceeding Rs. 5 crores, while smaller businesses can opt for quarterly filing under the QRMP scheme.
It includes comprehensive data on sales, purchases, and the taxes paid and is used by the GST authorities to reconcile with the GSTR-3B returns filed by businesses.

GSTR-3B

GSTR-3B is a summary return used for the payment of GST. Businesses must file this return every month (or quarter, depending on their registration) to report the details of both their outward and inward supplies. The return is used by businesses to remit the applicable GST to the government.

GSTR-3B serves as a self-assessment return where taxpayers summarize their GST liabilities and input tax credits for a given period. The form is simple and concise, focusing primarily on the GST liability payable and the amount of input tax credit (ITC) that businesses are entitled to claim.

Filing the GSTR-3B is crucial to avoid penalties and interest for non-compliance, as it directly impacts the taxpayer's ability to settle the GST dues and claim eligible credits.

Also read: Gstr 1 And Gstr 3B Reconciliation

Details of the Extended Deadlines

Let’s now look at the new extended deadlines for the GSTR-1 and GSTR-3B returns:

GSTR-1 (December 2024) New Extended Due Date

The last date for filing monthly GSTR-1 for December 2024 has been extended to January 13, 2025, from the original deadline of January 11, 2025.

For businesses opting for quarterly filing under the QRMP scheme, the last date for filing GSTR-1 for the October-December 2024 quarter has been extended to January 15, 2025, from the original deadline of January 13, 2025.

GSTR-3B (December 2024)

The last date for filing monthly GSTR-3B for December 2024 has been extended to January 22, 2025, from the original deadline of January 20, 2025.

For taxpayers opting for quarterly filing under the QRMP scheme, the last date for filing GSTR-3B for the October-December 2024 quarter has been extended as follows:

For some states, the deadline is January 24, 2025.
For other states, the deadline is January 26, 2025.

State-Specific Deadlines for GSTR-3B

As per the notification, the filing deadlines for quarterly GSTR-3B vary by state. The detailed deadlines for taxpayers under the QRMP scheme are as follows:

States with Due Date of January 24, 2025 for Quarterly GSTR-3B

The new due date of January 24, 2025, applies to businesses filing quarterly GSTR-3B returns whose principal place of business is in the following states and union territories:

Chhattisgarh
Madhya Pradesh
Gujarat
Maharashtra
Karnataka
Goa
Kerala
Tamil Nadu
Telangana
Andhra Pradesh
Daman and Diu and Dadra and Nagar Haveli
Puducherry
Andaman and Nicobar Islands
Lakshadweep

States with a Due Date of January 26, 2025 for Quarterly GSTR-3B

For remaining states and U.T.s, including Himachal Pradesh, Punjab, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Manipur, and several others, the new deadline for filing quarterly GSTR-3B returns is January 26, 2025.

Why Were Deadlines Extended?

Many businesses reported issues with accessing the GSTN portal, making it difficult to file returns before the original deadlines. These technical glitches prevented many from submitting their GSTR-1 and GSTR-3B forms on time. To address this, the CBIC extended the deadlines by two days to provide businesses with adequate time to file their returns without facing penalties.

For your quick reference, we have provided the new GSTR 1 & GSTR 3B due dates in the table format below:

Return Type	Earlier Deadline	Extended Deadline
Monthly GSTR-1 (December 2024)	11-Jan-25	13-Jan-25
Quarterly GSTR-1 (October-December 2024) - QRMP Scheme	13-Jan-25	15-Jan-25
Monthly GSTR-3B (December 2024)	20-Jan-25	22-Jan-25
Quarterly GSTR-3B (Some States)	20-Jan-25	24-Jan-25
Quarterly GSTR-3B (Other States)	20-Jan-25	26-Jan-25

Taxpayers are urged to file their returns as early as possible to avoid last-minute complications.

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