All India MSME and Tax Professionals Association
Honorable Finance Minister,
Govt. of India,
Subject : Regarding request to consider the following suggestions for immediate implementation.
Apropos, the Corona Virus pandemic has resurfaced in many parts of the country. Some States like Maharashtra, Rajasthan, etc. have imposed curfew under the CrPC. It is also a demand of some of the States to invoke the National Disaster Management Act and impose total restrictions on the movement of people, so as to arrest the spread of the virus and thereby curb the outbreak.
In the backdrop of this, it has become difficult for the trade and industry to follow certain regular tax compliance, in particular to those related to the GST. In this regard, it is suggested that: –
1. The adherence to Rule 36(4) be kept in abeyance for the months of March to May 2021.
2. The due date to furnish GSTR 3B for March 2021 to May 2021 be extended suitably.
3. A nearest date to conduct a virtual GST Council Meeting be decided at the earliest & informed accordingly.
4. The Due date of Filling I.T.R. of A.Y. 20-21 should be extended as many are left behind due to this pandemic also not able to revise.
We hope that the suggestions contained herein would be taken in their true letter and spirit.