GSTR-1 & GSTR-3B Due Date Extended – Jan 2025

Introduction

The Central Board of Indirect Taxes and Customs (CBIC) has announced an extension of the due dates for filing GSTR-1 and GSTR-3B returns. This decision comes as a relief to taxpayers who have been experiencing technical issues on the GSTN portal. By extending the deadlines, the CBIC aims to ease compliance burdens and address challenges caused by ongoing glitches in the GST system.
In this article, we’ll outline the revised due dates, highlight the significance of GSTR-1 and GSTR-3B filings, and summarize the official notification along with the rationale behind the extension

What Are GSTR-1 and GSTR-3B?

Before exploring the details of the deadline extension, it’s important to understand the significance of GSTR-1 and GSTR-3B — two key returns in the GST compliance framework.

GSTR-1

GSTR-1 is a monthly or quarterly return that businesses file to report their outward supplies, i.e., sales. It contains detailed information on sales invoices, export transactions, and inter-state supplies. This return ensures accurate reporting of the movement of goods and services and helps the GST authorities track tax liabilities.

Who files it?
Taxpayers with an annual turnover exceeding ₹5 crore must file GSTR-1 monthly. Smaller businesses can opt for quarterly filing under the QRMP (Quarterly Return Monthly Payment) scheme.
Purpose:
GSTR-1 provides the sales data that is later matched with GSTR-3B for reconciliation. It plays a vital role in the overall tax reporting and compliance process.

GSTR-3B

GSTR-3B is a summary return that businesses use to declare and pay their GST liabilities. Filed monthly or quarterly (based on the taxpayer’s eligibility), it includes a consolidated summary of both outward (sales) and inward (purchases) supplies.

Function:
It is a self-assessment return where businesses report GST payable, claim input tax credit (ITC), and pay the net tax liability.
Importance:
Timely filing of GSTR-3B is essential to avoid penalties, interest, and disruption in claiming ITC. Since it directly impacts tax payments and credit claims, this form is a core component of GST compliance

Revised Deadlines for GSTR-1 and GSTR-3B – January 2025

The Central Board of Indirect Taxes and Customs (CBIC) has officially extended the due dates for filing GSTR-1 and GSTR-3B returns for the tax period ending December 2024. The extensions are intended to ease compliance amid technical issues on the GST portal.

GSTR-1 Deadlines

Monthly GSTR-1 (for December 2024):
Extended to January 13, 2025 (originally January 11, 2025).
Quarterly GSTR-1 (Oct–Dec 2024) under QRMP scheme:
Extended to January 15, 2025 (originally January 13, 2025).

GSTR-3B Deadlines

Monthly GSTR-3B (for December 2024):
Extended to January 22, 2025 (originally January 20, 2025).
Quarterly GSTR-3B (Oct–Dec 2024) under QRMP scheme:
The due dates vary by state:

States with Due Date – January 24, 2025:

Applicable to taxpayers whose principal place of business is in:

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

States with Due Date – January 26, 2025:

Applies to all other states and union territories, including:

Himachal Pradesh
Punjab
Rajasthan
Uttar Pradesh
Bihar
Sikkim
Arunachal Pradesh
Manipur
And others

GSTR-2B Generation Date Extended for Improved ITC Reconciliation

Alongside the extended deadlines for GSTR-1 and GSTR-3B, the Goods and Services Tax Network (GSTN) has also postponed the generation date of the Draft GSTR-2B for December 2024. Initially set for January 14, 2025, the draft report will now be available on January 16, 2025. This change aligns with the revised return filing schedule and provides taxpayers with additional time for accurate Input Tax Credit (ITC) reconciliation.

Businesses are encouraged to use the Invoice Matching System (IMS) to regenerate and verify their GSTR-2B after the new date, ensuring that all invoices are properly captured. This extension is designed to minimize errors, enhance the accuracy of ITC claims, and support smoother GST compliance—particularly beneficial for businesses operating in the UAE and other cross-border jurisdictions

Reason for Deadline Extensions

The deadline extensions were introduced in response to widespread technical difficulties experienced by businesses while accessing the GSTN portal. Many taxpayers faced issues that hindered timely filing of GSTR-1 and GSTR-3B returns. Recognizing these challenges, the Central Board of Indirect Taxes and Customs (CBIC) extended the due dates to allow businesses additional time to comply without incurring penalties.

To help you stay on track, here’s a quick summary of the revised deadlines:

Return Type	Original Deadline	Extended Deadline
Monthly GSTR-1 (Dec 2024)	11-Jan-2025	13-Jan-2025
Quarterly GSTR-1 (Oct–Dec 2024) – QRMP Scheme	13-Jan-2025	15-Jan-2025
Monthly GSTR-3B (Dec 2024)	20-Jan-2025	22-Jan-2025
Quarterly GSTR-3B (Selected States)	20-Jan-2025	24-Jan-2025
Quarterly GSTR-3B (Other States)	20-Jan-2025	26-Jan-2025

Note: Taxpayers are strongly encouraged to file their returns well before the due date to avoid last-minute issues and ensure smooth compliance

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About the Author

Rohan

Rohan is a skilled writer who excels at simplifying complex legal concepts into clear, practical guidance. Her insightful articles empower entrepreneurs with the knowledge necessary to navigate business laws confidently, helping them successfully launch and manage their ventures.

June 26, 2025