Institute Of Cost Accountants Of India request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. Full Text of the representation is as follows:
THE INSTITUTE OF
COST ACCOUNTANTS OF INDIA
(STATUTORY BODY UNDER AN ACT OF PARLIAMENT)
CMA BHAWAN
12, SUDDER STREET, KOLKATA – 700 016.
Telephones : +91-33- 2252-1031/1034/1035
+ 91-33-2252-1602/1492/1619
+ 91-33- 2252-7143/7373/2204
website : www.icmai.in
Ref No: ICAI/IDTC/GST_RET/2019
Date: 21/08/2019
Shri Pranab Kumar Das,IRS
Chairman
Central Board of Indirect Taxes & Customs
New Delhi
Subject: Requesting to extend due date of GSTR 9 and GSTR 9C
Respected Sir,
The Institute would like to draw the kind attention that the due date to file GSTR – 9 and GSTR – 9C for the period 1st July 2017 to 31st March 2018, has been extended from 30th June 2019 to 31st August 2019 vide Order No.6/2019-Central Tax dated 28 June 2019.
However, very few taxpayers have filed GST annual return till date. Only 15% registered taxpayers have filed their annual returns (as per data available up to 3rd August 2019 – Published in Economic Times on 9th August 2019).
- Only 14,85,863 GST 9 have been filed till 3rd August 2019
- 11334 GSTR -9C has been filed only till 3rd August 2019
- More than 1 crore GSTR -9 is still pending
- About 12 lakhs GSTR -9C has not been submitted yet.
This is the first year of filling GST Annual Return and submitting GST Audit Report. Therefore registered taxpayers are new to the entire system and facing complications at the time of filling GSTR – 9 and GSTR -9C like:
- It is very time consuming to File GSTR – 9 and GSTR -9C using offline utility (JSON file).
- There is problem of hanging of GST website again and again.
- Taxpayers are facing the problem regarding mismatch between ITC availed in GSTR 3B and ITC as per GSTR 2A .
√ At the time of filling GSTR -3B, the taxpayers are required to provide information regarding purchase to avail ITC with break-up of Import of Goods, Import of Services etc. Further, in GSTR – 9 all ITC details are to be provided with break-up of Input Services and Capital Goods which are not required to file Monthly GSTR – 3B. As a result of these, making the required data available as per the format is taking lot of time for the assessee.
√ However, at the time of filling GSTR -9, the break up wise information regarding ITC is not being auto-populated. So the taxpayers are required to provide information regarding Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs), Import of goods (including supplies from SEZ) etc.
The Taxpayers are required to give all details with broad information to file annual return which is very tedious in nature. Since this is the first full year of return filling and audit, with many changes through many circulars and notifications, the taxpayers are finding it difficult to cope up with the time line given for filling of return. Even, the GST website is not working properly always which are also making delay in Annual Return filing.
Hence, it is our humble request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. This will ensure providing all information to the Govt. in detailed and transparent manner thereby easing the process of return filing and audit.
Meantime, we are planning to have nationwide programme on the Annual return filing for the stakeholders to facilitate them.
Thank You
Regards
CMA Niranjan Mishra
Chairman – Indirect Taxation Committee
The Institute of Cost Accountants of India
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List of the other recent Representation
| S. No. | Dated | Submitted by | Link |
| 11. | 21/08/2019 | Ahilya Chamber of Commerce & Industry | |
| 10. | 19/08/2019 | BCAS and 4 Others | Representation on Income Tax and GST Issues faced by taxpayers |
| 9. | 19/08/2019 | Professional Accountants’ & Tax Consultants’ Association |
Request for Extending Due Dates for filing Annual GST Returns |
| 8. | 17/08/2019 | Chamber of Tax Consultants | Extend due date for filing of GSTR -9, 9A and 9C for F.Y. 2017-18 |
| 7. | 14/08/2019 | Western Maharashtra Tax Practitioner’s Association | Extend Due date of GST Returns in Flood affected States |
| 6. | 13/08/2019 | Goods & Services Tax Practitioners Association of Maharashtra | Extend GST, Income Tax and other due dates falling in Aug & Sep 2019 |
| 5. | 12/08/2019 | Association of Tax Lawyers, Delhi | Request to Extend time limit for claim of ITC for FY 2017-2018 |
| 4. | 10/08/2019 | Karnataka State Chartered Accountants Association | Extend Due Date for Filing of Income Tax and GST Returns |
| 3. | 18/07/2019 | Tax Bar Association, Jodhpur | Extend due date for filing of Income-tax returns to 30th Sept 2019 |
| 2. | 11/06/2019 | Goods And Services Tax Practitioners’ Association Of Maharashtra | GST Annual Return & subsequent reconciliation for GST Audit- Issues |
| 1. | 05/08/2019 | Gujarat Sales Tax Bar Association | Request for extension of due date of Annual Return- GSTR-9 |
Please extend the date of GSTR 9and GST9C
The due dates for Non- Audited Income Tax Returns for the A.Y. 2019-20 and GSTR-9/9C is same. We the Tax Practitioners are in great trouble in this hard situation of compliance. If the due date for filing GSTR-9/9C is extended up to 31.10.2019 it would be an act of kindness to us, especially, when the extension does not hamper the revenue
Yes, the annual return should be simplified and extention of the same is very much necessary
Dear Mam,
Please extend the Income tax and GSTR annual return for one more month at least.. it’s an humble request
DUE DATE OF FILING OF ANNUAL RETURNS TO BE EXTENDED UP-TO SIMPLIFICATION OF RETURNS PROCEDURE.
AS RETURNS OF GST LIKE GSTR1, GSTR2 AND GSTR 3 ARE NOT IMPLEMENTED PROPERLY, HOW CAN GSRT ANNUAL RETURNS SUBMIT. SO GSTR ANNUAL RETURNS MUST BE WITHDRAWN FOR F YEARS 2017-18 & 2018-19
kindly extend due date of filling GSTR9
KINDLY EXTENT THE DUE DATE OF FILING GSTR-9
Yes, date extension is not final solutions we need extension with simplification to easy understand
How could a Tax consultant concentrate on GSTR 9 & 9C as Income Tax Return due date is also 31st August and after that Rs 5000/- late fine. So it’s impossible to complete all within 31st August, unless any one of the above get extended.
ITC OF BILLS ENTERED IN BOOKS AFTER FILLING GST RETURNS SHOULD BE ADDED IN CARRIED OVER OF 31.03.2018 IT IS MOST URGNET
I think return format should be in simple format, where we can modify each and every correction like vat & cst act. You can provide annual gstr3b or gstr1 utility als0.
yes very complicat to filing the GSTR 9 extension pl
Please Sir Ji Extend Date Of GSTR9 & 9 C Extend
Request for extension of due date of Annual Return- GSTR-9
Request for extension of due date of Annual Return- GSTR-9
The complexity of Forms are the concern and not the time as if given unlimited time,till the returns will not be submitted.
Extension not a solution’s ,simply return format only future easy do business
Extension need at present , future simplify return format only easy to doing business otherwise big problem for chartered accountant and business people.
PL EXTEND TO FILE ANUAL RETURN OF GSTR9UP TO DEC2019 FOR 2017-2018
why the hsn summary required in gstr 9 , as hsn is not mandatory as per the gst rules for below turnover of 1.5cr
DATE SHOULD BE EXTENDED BECOZ FORMAT AND GSTR 9 FORM NOT EASY TO FILL AS WELL AS SO SO COMPLEX .
GSTR 9 FILL BURDEN TO FILL ONLY ON CONSULTANT – AND IT TAKES TIME TO FILL EVERY GSTR 9 DUE TO MATCH 2 YEAR DATE FIGURE TO FIGURE SO IT IS LONG PROCESS AS WELL AS TIME CONSUMING SO DATE SHOULD BE EXTENDED
DATE SHOULD BE EXTENDED BECOZ FORMAT AND GSTR 9 FORM NOT EASY TO FILL AS WELL AS SO SO COMPLEX .
GSTR 9 FILL BURDEN TO FILL ONLY ON CONSULTANT – AND IT TAKES TIME TO FILL EVERY GSTR 9 DUE TO MATCH 2 YEAR DATE FIGURE TO FIGURE SO IT IS LONG PROCESS AS WELL AS TIME CONSUMING SO DATE SHOULD BE EXTENDED
Dear Finance Minister Ji..
Please extend the date of GSTR 9and GST9C
DATE EXTENSION IS NOT SOLUTION BUT SOLUTION IS MODIFICATION AND SIMPLIFY THE FORMAT OF GSTR 9, 9A AND 9C. SOLVE THE COMPLICATIONS OF THE FORMS NO ANY CO RELATION AND CHECK THE RESULTS OF THE FORM FILED IN THE PORTAL
EVERY BODY IS ASKING FOR EXTENDING DUE DATE FOR FILING OF ANNUAL RETURN 9 AND AUDIT 9C. SIMPLIFICATION OF ALL RETURN IS REQUIRED. AS PER SUPREME COURT DECISION IN THE CASE OF VAT ACT. MISMATCH OF INPUT CREDIT IS ALLOWABLE, YOU SHOULD HAVE BILLS OF PURCHASE. WHY THIS IS NOT BEING FOLLOWED IN CASE OF GST ACT. RECON IS REQUIRED IN GSTR 9 C.
Why everyone is asking the date extention of Annual Return. Why cant we ask for simplification of Format of Annual Return and ask for change in law for claiming ITC of FY 2017-18 without any deadline.
Asking for extention wont solve any problem as Dates have been extended thrice. But issue is not the time scarcity. Issue is complexity of format.