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CA Sachin Jain, State Co Convenor of BJP Economic Cell Rajasthan  has made a representation  to Hon. Union Minister of Finance and Corporate Affairs, Smt. Nirmala Sitharaman Ji requesting extension of filing of Annual Forms GSTR-9, GSTR-9A and GSTR-9C for a reasonable period of time to give justice to the correctness of returns considering the need for reconciliations state-wise. Extract of the same is as follows:-

Date: 20/06/2019

Smt. Nirmala Sitharaman Ji,
Hon. Union Minister of Finance and Corporate Affairs,
Government of India,
North Block, New Delhi – 110001

Subject:  Representation on Extension of Due Date For Filing of Annual Return in Form GSTR-9, GSTR-9A and Audit Report in Form GSTR-9C

Respected Mam,

There is sufficient cause and need for the extension of filing of Annual Forms GSTR-9, GSTR-9A and GSTR-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 out lined below:

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

  • GST has been a bold and epic reform of the Government, introduction of which had taken a decade to reach a logical implication and 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 corporate and other bodies. This has continuously percolated and intruded in to time required for GST as well as other compliances and has continued a chain reaction of effect.
  • Income Tax returns filing due date for individuals, corporate 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. Moreover, the due date of filing GSTR Annual Return and Audit Report will also clash with due date of filing various Income Tax Forms and Returns. (ITR, TDS & Others Statutory Compliance)
  • GST Annual Returns and audit are expected to be completed before 30th June, 2019 and March 31st 2019 being the legitimate extended date for claim in go floss/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 consider able 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.
  • Clarification by Govt. for GSTR-9 is too late… First week of June…. That too…. Only some clarifications are received. Still there are many issues like Trans-1 Pending due to technical glitch, interest liability on net or gross, Non –Availed ITC etc etc. GSTN has not come up with solutions. Better these solutions first are given, then annual filing need to be started.
  • Department has started GSTR-9 online March 19 and offline utility in April-19… So time given is too short, Only 3 Month. Therefore, the tax payers needs and require enough  time to learn and file true and correct annual returns and audit report. In fear of late fees, the tax payer may file wrong annual returns and audit reports. The task which has been assigned to tax payers is not only raising their anxiety levels but also becoming haunting under the pressure of heavy penalties for non-compliance. Therefore to avoid the situation date may please be extended.
  • 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 preceded 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 up on the inputs thrown from audit and it may lead to prolonged litigation, which could be mitigated by an appropriate extension.
  • Unscheduled and frequent power cuts lasting hours left the tax payers across the country fuming. Unannounced power cuts have been plaguing the work of industry and causing losses. Power cut off is a serious issue for trade and industry and electricity is one of the important and essential requirements that serve as the backbone of every industrialized society and economy. Due to power cut the tax payers and professionals are facing lots of challenges and difficulties in making timely compliance of various statutory requirements.
  • The 2019 Indian General Election was held in seven phases from 11 April to 19 April, 2019. Since the trade and industries and professionals across the country were somewhere occupied in the process of the election, normal business and routine was badly affected.
  • The formats prescribed for GST Annual Returns and GST Audits are not only voluminous but confusing as well. The confusion all the more rises when GST Portal itself malfunction giving two information’s from one source of data.
  • 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 redressed through your august office.

Madam, the problem is not that tax professionals and tax payers do not want to comply statutory requirements and file / submit annual returns and audit reports the issues lies in road map towards the annual return, which apart from being blurry is also covered under the dense fog of mental pressure anxiety and humanistic. Amidst all this forget about the simplifying the GST annual returns, officials are busy signaling that there shall be no extension of last date of filing of annual return and audit report.

We hereby appeal your good selves to consider the issues faced by the trade and industries and consultants and provide a reasonable extension for filing of annual forms GSTR-9 to 9C i.e. up to 31st December, 2019.

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 trade and industries and practitioners meaningfully.

Thanking You,

Yours Faithfully,

Sd/-

(Sachin Kumar Jain)

State Co Convenor,

BJP Economic Cell Rajasthan

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42 Comments

  1. karan vir says:

    Dear sir.
    thanks you are fighting for all of us. in our opinion first of all Portal system to be simplify & will be able to provide all the desired details in excel format in one click , yearly and Periodically ie all details to be available in one click -Party wise, date wise, bill wise, HSN wise, Payments deposited , summary and detailed data of GSTR 1 & GSTR3B and GSTR2A . so that assess easily compare with Books of account. As u know now we are not getting above details from portal & wasting so much energy & time for gathering /downloading details from portal.

  2. SANJAY says:

    PLEASE PREVIOUS ALL FACILITY GIVEN IN GSTR1 LIKE ADD A INVOICE FOR PREVIOUS YEAR 2017-18 , AMENDMEND IN INVOICE AND ALL FACILITY GIVEN IN GSTR1. DUE TO ANNUAL RETURN GSTR 9 DATE EXTEND. THANKING YOU ALL THE RESPECTED GST MEMBER .

  3. viji says:

    instead of battling for time extension, the associations & trade should actually ask for a simple format atleast for Year 1. Any extension is only a postponement of the pain & not a relief. It would be extremely helpful to introduce a simple Annual Return format for 2017-18 & existing elaborate formats can be considered from year 2 onwards with necessary correction as essential.
    If this addressed by the Govt. it will actually benefit all – the assesses, the profesionals & the Govt. as well.

  4. ASHOK KUMAR KANUNGA says:

    I HAVE FIELD 15 GSTR-9 . FILE THE SAME –YOUR PROBLEMS WILL BE SOLVED — THIS IS GOOD FORM –WRONG ITC WILL STOP — READ ARTICLE OF TAXGURU — tax practitioners and CA WILL GOOD FEES

  5. T Sampath says:

    Sir
    The autopopulated GSTR 9 is having lot of errors when compared to GSTR1 & 3B. Similarly the HSNWISE details were uploaded with GSTR1 every month. But while opeing GSTR9 portal, there is a message that No records are Found. Hence it is high time that the present GST Council Chairperson Tmt Nirmala Seetha Raman to look into the errors in GSTR 9 & after due rectification the assees may be allowede to file the GSTR 9. All are willing to pay the Taxes & none want to evade
    Unless the all errors in GSTR 9 are rectified there is no point in compelling the tax payers to file before 30 06 2019 Hence it is requested that GST Council may please consider to extend the due date till END SEPTEMBER 2019 that after rectifying defects in software

  6. Somasundaram P says:

    Thanks to CA Sachin Jain, The tax practitioners/ consultants are the only people who works 24 hrs to generate very low income.

  7. Manoj Kumar says:

    Thanks Jain Sir, the all problems are genuine and request from government kindly immediate action on this matter and extent the date up to December, 2019.

  8. Ashwath Narayana Murthy says:

    Instead simplifying the GST Returns they are making complication. First they have to give opportunity to file Revised / Modified Returns to rectify the mistakes.

  9. Adv.Supriya Dash says:

    Thanks sir. Please raise the voice for extention.GST is new for every one.It is very time consuming tusk also.Give us some time.

  10. ANKUSH SHARMA says:

    thnaks to CA Sachin Jain, State Co Convenor of BJP Economic Cell Rajasthan has made a representation to Hon. Union Minister of Finance and Corporate Affairs, Smt. Nirmala Sitharaman Ji requesting extension of filing of Annual Forms GSTR-9, GSTR-9A and GSTR-9C for a reasonable period of time

  11. PUTCHA PRASAD says:

    No doubt pleadings must be done and apart from that retaliation for infusement of the ill timed and ill descriptive introduction of the Returns and audit, should be agitated.

  12. HARISH KALRA says:

    ONE MORE ISSUE IS, ENHANCEMENT OF E-WAY BILL AMOUNT FROM 50,000/- TO 1.5 LAC IT IS AS LOW AMOUNT IN TRANSPORTATION NOW DAYS . DIFFICULT TO MAKE E-WAY BILL FOR SMALL BUSINESS ,WHO HAVE NO COMPUTER AND ACCOUNTANT FULL TIME . EXTENSION OF DATE GSTR9-9C , IS ESSENTIAL STEP .

  13. H A Vakharia says:

    Boss,
    Soft talk is not going to help. Fight the way doctors do for their issues.
    Practitioners are going through tremendous stress. What is the need?
    Why only extension? What about the third class & stupid returns system?
    Why we need to tolerate all this nonsense?
    Honorable Sirs & Madams are not listening to anything. Can’t they guess our difficulties before releasing various “FATWAS”?
    You have been only begging since GST implanted? What relief have got?
    BOYCOTT EVERYTHING & STOP PAYING TAXES AND SEE THE MIRACLE

  14. CA NEERAJ KUMAR says:

    Thanks to CA Sachin Jain, The State Co Convenor of BJP Economic Cell Rajasthan for making representation to Hon. Union Minister of Finance and Corporate Affairs, Smt. Nirmala Sitharaman for extension of due date for filing GSTR 9.
    Much needed

  15. H A Vakharia says:

    Boss,
    Soft talk is not going to help.
    Fight the way doctors do for their demands.
    Practitioners are going through tremendous stress.
    Sirs & Madams will not listen to your soft talks. You have been only begging since the GST has been imlemented .
    Have you got ANY relief ??

  16. krishnan says:

    Sir
    we have firm, Aop & LLP
    we are going to start the transaction for Agriculture land purchase and Sell

    whether this agriculture land sale proceeds ( purchase & sales) any income tax impact…. any rate of income tax ….
    please advice

    Unnikrishnan

  17. GAGANDEEP says:

    thnaks to CA Sachin Jain, State Co Convenor of BJP Economic Cell Rajasthan has made a representation to Hon. Union Minister of Finance and Corporate Affairs, Smt. Nirmala Sitharaman Ji requesting extension of filing of Annual Forms GSTR-9, GSTR-9A and GSTR-9C for a reasonable period of time

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