Extend due date of GSTR-9 / GSTR-9C for year 2017-­18 for UT of J&K

Tax Bar association has requested for extension of due date of  GSTR-9 / GSTR-9C for year 2017-­18 for UT of J&K As the basic requirement for filing the returns and audit reports under the GST Act is the internet connectivity which is still not available in the UT of Jammu and Kashmir since 5^th August 2019.

TAX BAR ASSOCIATION
Excise & Taxation Complex, Railhead, Jammu – 180012
E-mail : tbajammu@gmail.com

Ref. No. ………………….

Dated: 24/1/2020

To
Sh. Girish Chander Murmu
Hon’ble Lt. Governor
UT of J&K.

Sub: Extension of filing of annual return for the year 2017-­18 and GST audit

Sir,

At the outset we feel extremely confident that under your able and exemplary leadership and guidance, the Union Territory will certainly become prosperous shortly. However, it becomes extremely impossible if the tax related issues are not resolved in the interest of Public at large.

Various tax reforms to resolve the grievances of tax payers would certainly aid to achieve the said goal. We pray to kindly consider the following burning grievance.

May we submit that ours is an apex body representing Tax Lawyers of Jammu Division. Our members have been putting the best efforts to educate the trade and industry in implementing the new GST law. The members have also been taking all possible steps every month to ensure that all the clients file the statutory returns within the time. The Association has been unanimously advised by all the members to make this representation to seek the extension of Annual Return in form GSTR 9 and the Audit reconciliation statement in form GSTR 9C till such time the internet connectivity is fully restored in the UT of Jammu and Kashmir.

GST law has been implemented in the country effective from 1.7.2017 and 8-7-2017 in UT of J and K. In the first year of the implementation i.e., 2017-18, trade and practitioners faced innumerable problems. The understanding of the new law was at the lowest ebb. Hardly less than 50% of the stake holders could know the basics in the first year. Hundreds of Notifications and circulars have been issued, and the understanding of which became a herculean task. Added to it, there were very frequent technical glitches with GSTIN. It is a hard fact that many taxable persons could not claim eligible ITC. Some have not correctly paid the taxes due to insufficient and improper understanding of the provisions. To cap it, there was mis-match problem, which is altogether a new concept. Suspension of GSTR 2 and GSTR 3 returns and introduction of GSTR 3B return fortifies our submission in this regard. GSTR9, 9A (annual returns) and 9C (audit reconciliation) returns were very lately prescribed. Though these returns were required to be filed originally by the 31st December, 2018, the due date has been now extended up to 30.01.2020. Government is therefore very much aware of the complications and complexities in preparing and filing these three returns. It is true that an opportunity was given to rectify any mistake in the returns filed for the year 2017-18 upto March 2019. But most of the assessees couldn’t avail this opportunity for various reasons. In the third year of the implementation of the GST, assessees had come to grips and everything is on the track now. But several mistakes committed in the first two years remained as such.

Needless to mention here that the immediate demand of the situation is the restoration of the normalcy at all costs in the UT of J and K. For the purposes, the internet connectivity has been snapped since 5^th August 2019 and is still not restored except 2G facility that too in very some districts falling under the jurisdiction of Jammu Division. The UT of J and K is cut off from rest of the world for want of internet connectivity as only broadband connectivity is available which counts for only minimal number of subscribers. In so far as 2G connectivity is concerned, it does not even open a text message properly, what to speak about uploading of huge data required for filing the GST returns.

In this hour of severity, tax professionals as well as other stakeholders, members of trade and industry cannot be expected to comply with the deadlines for various returns and audits which includes Annual GST Returns in Form GST 9 and Audit Reports in Form GST 9C, the deadline of which is on 30^th Jan 2020. As the basic requirement for filing the returns and audit reports under the GST Act is the internet connectivity which is still not available in the UT of J and K since 5^th August and we still do not know as to when the connectivity is going to be restored in all the districts with 4G Speed.. In so far as restoration of 2G connectivity is concerned, same is still of no avail for the purposes of filing the returns and audit reports under the GST.

We, therefore, seek the indulgence of your honour and  request for your early intervention to convince the  Central Government through the Ministry of Finance to extend the due dates of Annual Returns and Audit Reports for the period 2017-18 for the UT of J and K till the time high speed internet connectivity is restored. The tax professionals and the assessees are under a great stress and anxiety at present. This shall be a great relief for the residents of J and K and it shall go a long way in restoring the confidence of the residents of the State in the Government’s decision in the interest of public of J and K.

For all the reasons and difficulties, the extension of the due dates shall be one of the measures of confidence building. Our Association assures your Honour full cooperation at all times.

Thanking you in Anticipation
Yours Sincerely

Copy to:

1/ Smt Nirmala Sitaraman Ji
Hon’ble Finance Minister.

2/ Dr Jitendra Singh
Hon’ble Minister of State (PMO)

3/ Sh Jugal Kishore Sharma
Hon’ble Member Parliament of India

4/ Mr P K Bhat
Worthy Commissioner of State Taxes
UT of J and K.

Recent Representation on GSTR-9 & GSTR 9C due date extension Published till date on Taxguru