Date: 1st December 2018

To,

Shri. Arun Jaitleyji
Hon. Union Minister of Finance and
Corporate Affairs
Government of India
North Block
New Delhi – 110001

Hon’ble Sir,

SUBJECT: REPRESENTATION ON EXTENSION OF DUE DATE FOR FILING OF ANNUAL RETURN IN FORM GSTR-9 AND AUDIT REPORT IN FORM GSTR-9C

The Karnataka State Chartered Accountants Association (R) (in short ‘KSCAA’) is an association of Chartered Accountants, registered under the Karnataka Societies Registration Act, in the year 1957. KSCAA is primarily formed for the welfare of Chartered Accountants and represents before various regulatory authorities to resolve the professional problems faced by chartered accountants and business community.

We have written to your good selves many a times populating issues and possible solutions. Herein, we are presenting before your good selves the difficulties and hardship faced by the trade, consultants and companies at large due to delay in enabling GST Annual & Audit related returns, requirement to file state-wise Audit and GST reconciliations for large corporates.

There is sufficient cause and need for the extension of filing of Annual Forms GSTR-9, 9A, 9B and 9C for a reasonable period of time to give justice to the correctness of returns considering the need for reconciliations state-wise. The reasons for the request are as outlined below:

  • GST has been a bold and epic reform of the Government, which introduction had taken a decade to reach a logical end. Naturally, this introduction had its fair share of issues on trade and companies due to capacity constraints of GSTN IT infrastructure and various other issues, which required incessant changes of forms, dilution etc. Since, it was unable to introduce in lucid form, it has tumultuous impact on reconciliation of accounts for corporates and other bodies. This has continuously percolated and intruded into time required for GST as well as other compliances and has continued a chain reaction of effects.
  • Income Tax returns filing due date for individuals, corporates were regularly extended due to aforesaid and other factors. The frequent changes in e-schema, due date for filing income tax returns and introduction of mandatory late fees along the normal interest not helping the cause either.
  • GST Annual Returns and audit are expected to be completed before Dec 31st, 2018 and October 20th being the legitimate date for claiming of lost/ unclaimed Input Tax Credit, and inconsistencies along with the follow-ups thereto had been engaging considerable time and effort of the stakeholders.
  • To make matters worse, the GSTR Annual forms mentioned above have a considerable delay in being enabled for filing. Further, since the forms are being filed pan India, dealers may have to face considerable difficulties to achieve this herculean task within the next four weeks or so.
  • Also, unless proper reconciliation is effected, it could be a matter for extended litigation later-on to the unreconciled returns and/or qualified Audit Reports by auditors if proceeded as it were. The reconciliation element possibly arises partly due to the niggling issues in GST and loose ends therein pursuant to delayed corrections / submissions from suppliers of goods and services for genuine reasons, onslaught of financial difficulties having cumulative bearing on compliances.
  • Without proper reconciliation and audit reports, even Revenue would face its fair share of difficulties to rely upon the inputs thrown from audit and it may lead to prolonged litigation, which could be mitigated by an appropriate extension.
  • The ground realities mentioned above emerge from the communications received by the professionals from the entities, companies, managements and other stakeholders and the same being sought herein for redressal through your august office.

We hereby appeal your good selves to consider the issues faced by the corporates and consultants and provide a reasonable extension for filing of annual forms GSTR-9 to 9C.

This write-up is on the back of representation received from corporates, trade bodies and practitioners who are in the thick of things and their request for seeking redressal to issues faced.

We would be highly thankful if you could extend the due date well in advance, which would be very useful in planning the filings for the corporates and practitioners meaningfully. 

Thanking you,

Yours sincerely,

CA Raghavendra Shetty
President

KARNATAKA STATE CHARTERED ACCOUNTANTS ASSOCIATION
No.7/8, 2nd Floor, Shoukath Building, S.J.P Road, Bangalore – 560002. India
M +91 9900214030| E info@kscaa.com | W kscaa.com

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25 Comments

  1. K.sudhakar says:

    Yes. We need time for filing gstr 9 and 9C.
    And also filing of HSN codewise purchase and sale not possible for the period 17-18. Also please consider the point.

  2. Srusthidhar Khot says:

    Should we prepare an excel working for compiling returns (3B and R1) of every month? The utility will come whenever it will. We should stay prepared I say.

  3. JJ says:

    1. Time should be given to claim the unclaimed credits up to Jan 20th 2019.
    2. Revised return should be allowed for GSTR-3B and GSTR-1 up to 6 months from the date of filing original returns as was practiced in sales tax site.
    3. Stringent and monarchy laws should be replaced with citizen friendly rules and regulations.
    4. Without introducing the utilities in the portal do not announce due date for filing annual returns.
    5. What is the due date for filing GSTR-2? How can we reject/correct wrong billing on us.

  4. Vidhya Murthi says:

    Annual return form not yet available on GST portal as on 04.12.2018 no direct knowledge provided to all the tax payers regarding filing, Merely by issuing a notification how can tax payers file on 31.12.2018. Annual returns should be withdrawn for 17-18, if not extended till 31.03.2018. But the notification in this regard should be issued in advance not on or after 31.12.2018.

  5. Anil says:

    It is advisiable to press for Gst Annual Return utilities, If govt extends the date and utilities does not come, then what is the use of extention. A min time of Three months should be required from release of utiliti and filing.

  6. Sudheer Shenoy says:

    Extension of date is required. India is a vast country, a new legislation requires time to adapt, A last opportunity must be provided for availing ITC not claimed for last year and also for filing TRANS1 must be opended those who have not claimed ITC on stock as on 30-06-2017

  7. Mayur Ghelani says:

    Govt should not make mandatory for every register dealer to file GST annual return. They should make Turn over limit ,just like Vat audit

  8. T. chella muthu says:

    22/11/2018

    To
    The Additional Chief Secretary &
    Commissioner of Commercial Taxes
    Elilagam, Chennai -600 005

    Sir,
    Sub: GST annual returns – GST portal – not yet inserted – prayer to eliminate GST annual returns
    For the year 2017-18 as GSTN is playing with dealer’s life- Reg.

    We herewith enclose two screen shots as evidence that GSTN portal wish to show that their part is correct but actually they had not provided GST annual returns in the portal.

    First screen shows the annual return tab.
    Second screen shows that it is not available in the portal.

    What a shame?

    Actually it should be made available at first day of April, in the portal. Now it is 190 days passed.
    But till not available in the portal.

    The GSTN entirely failed to provide correct return formats in the portal.

    Therefore, we request the Hon. Commissioner of Commercial Taxes to eliminate the annual return for the year 2017-18.
    Thanking you.
    Yours faithfully

    T. Chellamuthu
    Zonal President cum Dist.President.

  9. EXCEL.K.PALANISAMY says:

    Please ref ny rep and take valid points

    To Date: 15.11.2018
    The Additional Chief Secretary &
    Commissioner of Commercial Taxes ,
    Elilagam, Chepauk
    Chennai – 600 005

    Sir,

    Sub: Request to extend the time limits for filing GSTR-9 and GSTR-9C- Reg.

    *****

    It has been now made that every person registered under the provisions of the GST Act has to file an Annual Return called GSTR-9. The registered persons having an Annual Turnover of more than Rs.2 Crores has to carry out the GST Audit and file GSTR-9C. All our members are having an Annual Turnover of more than Rs.2 Crores. This GSTR-9C has to be certified by a Chartered Accountant or Cost Accountant. The forms GSTR-9 and GSTR-9C for the FY.2017-18 are to be filed on or before 31st December 2018 as things stand now.

    Due to the following reasons, we seek extension of the above due date for further 9 months from the date of inclusion of GSTR 2 and GSTR in the GST portal, as because in the regular course, the time allowed by the Act is nine months from the end of the financial year’s last return. (April to Dec- 9 months).
    1. The GSTN failed to provide a proper, ease or simple return GSTR 1 till to day.
    2. Even though the last date for filing annual return is December 31st, the GSTN failed to provide GSTR 2 and GSTR 3 in their portal till to day.
    3. Both the returns have to be filed online only. But till now the versions of these forms are not made available online. Hence, there is no awareness available as to how forms have to be filled in correctly.
    4. Till to day, the GSTR 9, 9 A, 9 B, 9 C are not available in the portal.

    5. Since only 45 days are left for complying with these new provisions, we seek extension of time on practical grounds.

    We herewith enclose two screen shots as evidence that GSTN portal wish to show that their part is correct but actually they had not provided GST annual returns in the portal.

    First screen shows the annual return tab.
    Second screen shows that it is not available in the portal.

    What a shame?

    Actually it should be made available at first day of April, in the portal. Now it is 190 days passed.
    But till not available in the portal.

    The GSTN entirely failed to provide correct return formats in the portal.

    Based on the practical difficulties as explained above, we request the Commissioner to take it up with the GST Council and make the due date for further 9 months from the date of inclusion of GSTR 2 and GSTR 3 in the GST portal, as because in the regular course, the time allowed by the Act is nine months from the end of the financial year’s last return. (April to Dec- 9 months).

    Otherwise, we request to remove the procedure of filing GSTR 9 to 9 C for the financial year 2017-18.

    We solicit your kind cooperation in this regard.

    Thanking You,
    Yours Truly,
    Excel.K. Palanisamy
    State Level Tax payers Advisory Committee
    Constituted by TN Govt

  10. Sudheer Shenoy says:

    Extension of date is required . Filing of Annual return under GST must be extended with one more chance for claiming lost Input tax and also TRANS 1 for claiming ITC on stock as on 30th June 2017.
    Above three must be considered by GST council seriously as India is a vast country.

  11. Shakir Nashikwala says:

    Thax for raising the issue, the major point is that The form isn’t available on website for filling only. How could proceed?

  12. Mahabir Prashad says:

    Income Tax was introduced in 1961 and Audit Provision were introduced in 1984 u/s 44AB further Turnover for Audit under state laws was between 20-25 crores which was introduced after 10 year in state of Delhi. Vat was introduced in 2005 and Vat Audit Limit Rs. 20 Crores in 2014.
    That Let people understand GST and than introduce Audit provision for Turnover more than 10 crores that dealer with full time Accountant having turnover of Rs. 2 Crores can not afford the Additional cost. PLEASE EXTEND TURNOVER LIMIT ABOVE 10 CRORES.

  13. sagar says:

    What the heck..
    when even utilities for GSTR-9 and 9C are not in place, where are you going to file it…do not push yourselves too hard.
    Onus is on the govt. keep it like that

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