THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Set up by an Act of Parliament)
ICAI/IDTC/2020-21/Rep/ 12
10th September, 2020
Shri S K Rahman,
Joint Secretary,
Goods and Services Tax Council,
5th Floor, Tower 11, Jeevan Bharti Building,
Janpath Road, Connaught Place,
New Delhi-110 001
Respected Sir,
Reg: Difficulties in filing Annual Return in Form GSTR 9 for the year 2018-19
Greetings.
The Institute of Chartered Accountants of India (ICAI) has been proactively supporting the Government by providing its suggestions, creating awareness and disseminating knowledge of GST among various stakeholders.
We refer to the Notification No. 47-2019-Central Tax dated 9th October, 2019 whereby filing of Annual Return under section 44 (1) of the Central Goods and Services Tax Act read with sub-rule (1) of rule 80 of the Central Goods and Services Tax Rules, 2017 by registered persons having turnover upto 2 crore for the financial years 2017-18 and 2018-19 was made optional.
Accordingly, many taxpayers did not file their GST Annual Return for the financial year 2017-18. However, some of them wish to file their Annual Return for the financial year 2018-19, as it is optional. However, the portal is not allowing them to file Annual Return in Form GSTR-9 for the said year without filing the same for the year 2017-18. Further, if the registered person wishes to file Annual Return for year 2017-2018 now, the GST portal is showing late fee for non-filing of GSTR-9 for the year 2017-18 for those whose turnover less than Rs. 2 crores (Late fee calculated @ 0.25% of turnover)
Considering that filing of Annual Return for registered persons having turnover upto 2 crore for the financial years 2017-18 and 2018-19 is optional. We request that software be accordingly modified allowing the taxpayers to file their Annual Return for financial year 2018-19, if they so wish, even if they have not filed their Annual Return for financial year 2017-18.
Hoping that our suggestions would the addressed positively and suitable amendment be made in the software. We shall be glad to provide any further input as may be required and your office may reach us at gst@icai.in or 9310542608.
Warm regards,
Yours faithfully,
CA. Rajendra Kumar P
Chairman
GST & Indirect Taxes Committee
Also Read:-
| S. No. | Dated | Made by | Link to View the Representation |
| 1. | 27/09/2020 | Tax Bar Association, Guwahati | Extend due date for filing GSTR 9, 9A & 9C for year 2018-19 |
| 2. | 19/09/2020 | Independent Tax Research Analysis Association | Relax GST Annual Return & Audit dates for FY 2018-19 |
| 3. | 19/09/2020 | Confederation of GST Professionals and Industries | Extend Implementation of E-Invoicing to April 1, 2021 |
| 4. | 17/09/2020 | Confederation of GST Professionals and Industries | Extend due date for GSTR 9 & 9C of Financial Year 2018-19 |
| 5. | 16/09/2020 | Baroda Tax Bar Association | Request to extend due date of GSTR 9 & 9C for F.Y. 2018-19 |
| 6. | 10/09/2020 | The Institute of Chartered Accountants of India | Representation on difficulties in filing GSTR 9 for 2018-19 |
| 7. | 10/09/2020 | Institute of Chartered Accountants of India | Permit availment of ITC under GST pertaining to FY 2019-20: ICAI |
| 8. | 10/09/2020 | Institute of Chartered Accountants of India | Request to devise mechanism to receive part payment of GST |
| 9. | 10/09/2020 | The Institute of Chartered Accountants of India | Extend due dates of filing GST Annual return & Audit Report |
| 10. | 27/09/2020 | Karnataka State Chartered Accountants Association | Extend due date for filing GSTR9 & GSTR9C for FY 2018-19 |
| 11. | 24/09/2020 | Bombay Chartered Accountants’ Society | Extend dates for various provisions under GST: BCAS |
| 12. | 14/08/2020 | C.V.O. Chartered & Cost Accountants’ Association (CVOCA) | Representation on hardship under GST Laws on account of pandemic |
| 13. | 07/09/2020 | C.V.O. Chartered & Cost Accountants’ Association (CVOCA) | Representation on 7 GST issues & hardships faced by taxpayers |
| 14. | 10/09/2020 | National Association of Tax Professional (Haryana) | Extend Filing Date of Annual GST returns GSTR-9 & GSTR-9C |
| 15. | 24/08/2020 | The Institute of Cost Accountants of India | Request to extend due date of filing of GSTR 9 & GSTR 9C |
| 16. | 29/09/2020 | Ahilya Chamber of Commerce and Industry | Extend ITC availment, GSTR-9 & 9C Due dates till 31.03.2021 |
we are facing lot of difficulties while filling and filing GSTR 9. further while filing GSTR 9C also mainly depend on the already filed GSTR 9, you have to allow independently fill and file GSTR 9C despite GSTR 9 filed with deviations
Please send me latest changes that take place within last 15 days.