Amid widespread reports of technical glitches, the Network indicated on its portal that it is “considering” a one-day extension for filing GSTR-3B for the March 2026 tax period. This comes after many chartered accountants and tax professionals flagged portal issues that disrupted return filing in the final days before the deadline.
However, as of now, the government has not issued any formal notification for the same, and the original due date of 20 April remains applicable.
Whether relief is granted or not, taxpayers must note that the window to file is not yet completely shut. Returns can still be submitted with interest and a penalty for missing the deadline.
Taxpayers flag issues on the portal
On Monday, many people posted their concerns regarding the glitches on the GST filing portal and requested an extension.
“GST portal is not functioning smoothly from past some days, With the last date for GSTR-3B filing being today, the portal is extremely slow and options and OTP are getting delayed. Despite this, no extension has been announced so far [sic],” a CA said on X. “An early extension is needed so that professionals do not feel stressed and pressured. Even if a last-minute extension is given, past experience shows it is of little practical use for professionals,” the post said.
Another tax professional said that late fees, interest and other applicable fees for filing the delayed GSTR-3B should be relaxed for March 2026, as the portal isn’t working on the due date. “Thankfully I filled two appeals yesterday night itself which were time barring Tomorrow (April 20) [sic],” the poster added.
What happens if you miss the 20 April deadline?
Being late on filing GSTR-3B has certain consequences. Here’s what happens if you miss the 20 April deadline:
— Interest on delay: 18% annual interest on the net tax liability (post adjustment of ITC) will be payable for each day of the delay.
“After a ₹1 lakh tax liability, for example, if GSTR-3B is not filed for 10 days, interest would be ₹493,” said Siddharth Maurya, Founder & Managing Director of Vibhavangal Anukulakara Private Limited.
— Late fee (normal returns): A late fee of ₹50 ( ₹25 each for CGST and SGST) is charged per day and capped at ₹10,000.
— Late fee (nil returns): For nil returns, the late fee is ₹20 per day and is capped at ₹500. The late fee continues to pile on until the return is filed.
“Besides the penalties, the delayed of the GSTR-3B return can cause a business to stagnate. Input tax credit can no longer be claimed by the buyers and there can be a disruption in the vendor’s circle. The compliance rating of the organization can also fall,” Maurya said.
Speaking of preventive measures, Maurya said one must ensure their books are reconciled well in time, that cash is available to pay tax, and that returns are not filed when the portal is under peak loading. He said, “Timely action is one of the important factors of tax compliance, and even a minor delay can lead to a loss of a considerable amount of money.”
Will technical issues be considered as a ground of relief?
Although technical problems may be considered, that does not mean automatic relief, according to Maurya. “Under the GST mechanism, the late fees and penalty waivers that may be sanctioned are capped at those technical problems if and only if those problems are recognized formally by the system either through a system-wide glitch communication or by one documented through the grievance process,” he said.
He mentioned that taxpayers need to file complaints on the GST portal and document delays with screenshots, error messages, tickets, etc. “Without such proof, it is difficult to justify delays. Delays from last-minute rushes or due to slow internet are also generally not accepted.”
He said taxpayers should not consider any extension of the deadline unless the government issues an official notification or a circular, since the GST compliance deadlines are statutory in nature.
“Taxpayers have to rely on the official messages from the portal, not on the current status. There’s no extension of time unless there is an official grant of relief, and one cannot afford to file returns expecting an extension, as the penalties and interest begin to apply from the due date, and no respite is available from the compliance point of view,” he said.