All Odisha Tax Advocates Association made a Request for extension of due date for filing Tax Audit Reports (TARs), Income Tax Return (ITR) for the AY-2020-2021, statement under Vivad Se Vishwas Act, Audit and Annual Return (GSTR9, GSTR 9A, GSTR 9C) under the GST Act. Full Text of their representation is as follows:-
ALL ODISHA TAX ADVOCATES ASSOCIATION
Plot No.6/44, Sector-2, CDA, Markat Nagar, PS:Bidanasi, Cuttack, Pin-753014 (Odisha) Email: [email protected] . Mob:8908700000. Website: www.odishatax.in
Smt. Nirmala Sitharaman,
Hon’ble Minister of Finance,
Government of India, North Block,
Sub:- Request for extension of due date for filing TARs, Return for the AY-2020-2021, statement under Vivad Se Vishwas Act, Audit and Annual Return under the GST Act.
Ref:–Notification No. 35/2020/F. No. 370142/23/2020-TPL dated 24.06.2020, Notification No.88/2020-F.No.370142/35/2020-TPL dated-29/10/2020 and our earlier representation dated:-07/09/2020.
In inviting a reference to the subject cited above we, the members of All Odisha Tax Advocates Association, draw your kind attention to the following points for your kind consideration and sympathetic orders:-
01. That the Ministry of Finance, Government of India, after considering the difficulties faced by the assessees as well as Tax Professionals, was pleased to extend the due date for filing of Tax Audit Report (TAR) for the assessment year 2020-21 from 30/09/2020 to 31/10/2020 vide Notification No. 35/2020/F. No. 370142/23/2020-TPL dated 24.06.2020 and thereafter extended the due date till 31/12/2020 vide Notification No.88/2020-F.No. 370142/35/2020-TPL dated-29/10/2020
02. That the corona pandemic has greatly affected human being, vaccines are not yet available to the people of our State, the Government is giving emphasis on taking extensive precautions such as ‘stay home, stay safe’, use mask, maintain social distancing, don’t go outside if it is not so important and so on.
03. That there is restriction in travelling from one place to another during this period. M6reover, public transport facilities are also not frequently available for the commuters.
04. That the traders, industries, banks, office of the assessees, Tax Professionals and Auditors are running with limited staff.
05. That the Bank Statements’ are not made available to the assessees to cross verify the entries with the books of accounts.
06. That some of the staff of the Tax professionals, Auditors and accountants of the assessees are also suffering from COVID-19 and staying in home and hence the audit of accounts could not be done efficiently so far. There are many instances where some of the staff of the Tax Professionals even practitioners has lost their lives due to the pandemic.
07. That assesses who are senior citizens cannot dare to move outside to contact their Consultants or Auditors.
08. That it is not out of place to mention here that the utilities and it’s updation for the income tax returns were made available gradually up to 08/12/2020 instead of April’2020. Due to the pandemic, the release of the return forms also has been considerably delayed.
09. That it is very much essential to carefully consider Form No.26AS and reconcile the information required to be submitted in the income tax return with that of Form No.26AS. This will require additional efforts and time for the assessees as well as Tax Professionals for identifying and resolving the disputes reported.
10. That so far as technical difficulties are concerned it is observed that (a) sometimes DSC is not working, (b) CAPTCHA error occurs at times, (c) Form No.26AS is not downloaded due to the error in the website of the Department.
11. That for the strike of kishans and the persons coming from England and some other foreign countries, the situation has become more complicated in India.
12. That the assessees of Odisha are seriously affected due to high flood and continuous rain on account of low pressure this year. Moreover, interruption in power supply and internet facility has hampered the normal work and as such the delay in uploading the forms.
13. That all the points discussed above are making it practically impossible for most of our members to adhere to the revised date for filing TARs as per the Notification of the Ministry of Finance, Government of India dated-29/10/2020.
14. That although the CBDT has extended the due dates for filing of the IT Returns, but considering the nation vide situation, it is not at all possible for the assessees to get the accounts audited by 31′ December’2020 and file the return by 31′ January’ 2021.
15. That it is also not possible to file statements under Vivad Se Vishwas Act and Audit Report and Annual Return under the GST Act i.e. GSTR-9/9A/9C by 31″ December,2020 since last date for filing all these forms have been fixed to 31″ December,2020.
16. That 24th, 25th, 26th and 27th of December. 2020 are declared holidays by the State and Central Government on account of local festival and X-mas etc.
17. That we therefore most earnestly request your Honour to consider the genuine difficulties of the Tax Payers and Tax Professionals and be generous to pass an order to extend the due ddte,Of filing the TARs for the AY:- 2020-2021 from 31′ December’ 2020 to 31st March’ 2021 and Income Tax Return from 31st January.2021 to March,2021. Similarly, filing of statements under Vivad Se Vishwas Act from 31st December,2020 to 28th February,2021 and Annual Return and Audit Report under the GST Act i.e. Form GSTR-9/9A/9C for the FY-2018-19 till 28th February,2021 and for the FY-2019-2020 till June,2021.
With Kind regards
For & on behalf of
All Odisha Tax Advocates Association
(1) The Chairman, CBDT, (2) The Chairman, CBIC, North Block, New Delhi-I 10001, (3) Pr. CCIT, Odisha Region and (4) Chief Commissioner, GST, CX and Customs, Odisha and (5) Commissioner, CT & GST, Odisha for information and necessary action.
|S. No.||Date||Association||Particulars with link|
|1||9 Dec 2020||Western Maharashtra Tax Practitioners||Extend due dates of Tax Audit & ITR for AY 2020–21|
|2||12 Dec 2020||Gujarat Sales Tax Bar||Extend GSTR-9/9A/9C due date for FY 2019-20 to 30/06/2021|
|3||12 Dec 2020||Chamber of Tax Consultants||Extend due dates for Tax/Transfer Pricing Audit & ITR for AY 2020-21|
|4||12 Dec 2020||Tax Practitioner’s Association, Indore||Extend due dates for filing Tax/TP Audit Report & ITR for AY 2020-21|
|5||14 Dec 2020||AGFTC, ITBC and CAA||Extend due dates of Tax Audit Reports/ITR for A.Y. 2020-21|
|6||15 Dec 2020||BCAS, CAA (Ahmedabad), CAA (Surat), KSCAA & LCAS||Request to Extend Due dates under GST & Income Tax|
|7||15 Dec 2020||Tax Bar Association, Bhilwara||Request to extend Due Date of filing of Tax Audit & ITR|
|8||15 Dec 2020||Direct Taxes Professionals’ Association, Kolkata||Extend due date of ITR & Tax Audit for AY 2020-21|
|9||16 Dec 2020||Lucknow CA Tax Practioners’ Association||Extend Due date for filing Tax Audit Report & ITR|
|10||16 Dec 2020||Jamshedpur Chartered Accountants||Extend Due Date of filing Tax Audit & ITR to 31.03.2021|
|11||13 Dec 2020||Direct Taxes Committee of ICAI||ICAI requests for extension of various Income-tax due dates|
|12||10 Dec 2020||Udaipur Tax Bar Association||Further extend due dates of ITR & Tax Audit Reports for FY 2019-20|
|13||15 Dec 2020||CA Social Affiliation (CASA)||Extend Tax/TP Audit Report & ITR filing due date for AY 2020-21|
|14||19 Dec 2020||Chartered Accountants Association, Jalandhar||Extend Due Dates for Tax Audit and Income Tax Return Filing|
|15||19 Dec 2020||All India Federation of Tax Practitioners (CZ)||Request for extension of due dates of Tax Audit Reports/ITR|
|16||19 Dec 2020||Vyyapaar Mandal Association, Nagore & AIMTPA||Extended Income Tax & GST Audit/Return/Compliance dates|
|17||17 Dec 2020||Emerging Businesses Chamber Of Commerce||Extend due dates for Income Tax Audit & Returns for AY 2020-21|
|18||Dec 2020||The Uttar Pradesh Tax Bar Association||Representation for Extension of time for Tax Audit & Return|
|19||19 Dec 2020||Tax Bar Association, Guwahati||Extend Tax Audit/ITR due dates for AY 2020-21|
|20||21 Dec 2020||Tax Bar Association, Guwahati||Extend due dates of GSTR-9/ GSTR-9C for FY 2018-19 & 2019-20|
|21||17 Dec 2020||Karnataka State Chartered Accountants Association||Waive Late Fees for Delayed Filing of GST Returns|
|22||15 Dec 2020||Direct Taxes Professionals’ Association||Extend Vivad Se Vishwas Scheme due date to 15.03.2021|
|23||15 Dec 2020||Direct Taxes Professionals’ Association||Extend due date of AGM to 31st March 2021|
|24||15 Dec 2020||Association of Tax payers & Professional, Agra||Extend due of GSTR-9, GSTR-9A & GSTR-9C|
|25||08 Dec 2020||Tax Bar Association (Regd), Allahabad||Extend due date of ITR/Tax Audit/GSTR-9/GSTR-9C|
|26||08 Dec 2020||Tax Consultant & Practitioners Association of Kerala||Extend due of ITR, GSTR 9, 9A & 9C for FY 2018-19 & 2019-20|
|27||21 Dec 2020||Tax Bar Association, Guwahati||Extend CFSS 2020 & LLP Settlement Scheme 2020 to 31.03.2021|
|28||22 Dec 2020||Income Tax Bar Association, Lucknow||Extend Time for filing ITR & Audit Report for A.Y 2020-21|
|28||22 Dec 2020||53 GST and Trade Associations||53 Associations requests Extension for GSTR 9, 9A & 9C|
|29||16 Dec 2020||Chandigarh Chartered Accountants Taxation Association||Extend Income Tax & GST Return & Audit due dates|
|30||22 Dec 2020||Bhayander CA Social Group||Request to extend Due date of Annual GST Return & Audit|
|31||22 Dec 2020||Luminaires Accessories Components Manufacturers Association||Extend due dates for Tax Audit & Income Tax Return filing for AY 2020-21|
|32||22 Dec 2020||All Professionals, Tax Payers and Stakeholders||Open letter for extension of Due dates under Income Tax and GST|
|33||22 Dec 2020||Punjab Accountants Association||Extend due date for filing ITR & Tax Audit Report- AY 2020-21|
|34||22 Dec 2020||Bhayander CA Social Group||Extend Income Tax Audit & ITR Due dates for AY 2020-21|
|35||23 Dec 2020||The Tax Bar Association, Odisha||Extend due dates of Audit Reports, ITRs, GST Returns, VSV Scheme|
|36||21 Dec 2020||Sales Tax Bar Association, Delhi||Extend Tax/TP Audit & ITR Due dates for AY 2020-21|
|37||23 Dec 2020||Direct Taxes Professionals’ Association||Extend Income Tax, Companies & CGST Act compliance due dates|
|38||24 Dec 2020||ICSI||Extend due dates of CFSS, LLPSS, Charge Forms, Meetings|
|39||24 Dec 2020||All Odisha Tax Advocates Association||Extend due date for filing TAR/ITR/GSTR9/9A/9C|
|40||25 Dec 2020||BJP Economic Cell, Rajasthan||Extend Income Tax, GST, LLP, Company Law due dates|
|41||23 Dec 2020||Hyderabad Chartered Accountants’ Society||Extend Due date under GST and Income Tax|