Institute Of  Cost Accountants Of India request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. Full Text of the representation is as follows:

THE INSTITUTE OF 
COST ACCOUNTANTS OF INDIA 
(STATUTORY BODY UNDER AN ACT OF PARLIAMENT) 
CMA BHAWAN
12, SUDDER STREET, KOLKATA – 700 016.

Telephones : +91-33- 2252-1031/1034/1035
+ 91-33-2252-1602/1492/1619
+ 91-33- 2252-7143/7373/2204

website : www.icmai.in

Ref No: ICAI/IDTC/GST_RET/2019

Date: 21/08/2019

Shri Pranab Kumar Das,IRS
Chairman
Central Board of Indirect Taxes & Customs
New Delhi

Subject: Requesting to extend due date of GSTR 9 and GSTR 9C

Respected Sir,

The Institute would like to draw the kind attention that the due date to file GSTR – 9 and GSTR – 9C for the period 1st July 2017 to 31st March 2018, has been extended from 30th June 2019 to 31st August 2019 vide Order No.6/2019-Central Tax dated 28 June 2019.

However, very few taxpayers have filed GST annual return till date. Only 15% registered taxpayers have filed their annual returns (as per data available up to 3rd August 2019 – Published in Economic Times on 9th August 2019).

  • Only 14,85,863 GST 9 have been filed till 3rd August 2019
  • 11334 GSTR -9C has been filed only till 3rd August 2019
  • More than 1 crore GSTR -9 is still pending
  • About 12 lakhs GSTR -9C has not been submitted yet.

This is the first year of filling GST Annual Return and submitting GST Audit Report. Therefore registered taxpayers are new to the entire system and facing complications at the time of filling GSTR – 9 and GSTR -9C like:

  • It is very time consuming to File GSTR – 9 and GSTR -9C using offline utility (JSON file).
  • There is problem of hanging of GST website again and again.
  • Taxpayers are facing the problem regarding mismatch between ITC availed in GSTR 3B and ITC as per GSTR 2A .

√ At the time of filling GSTR -3B, the taxpayers are required to provide information regarding purchase to avail ITC with break-up of Import of Goods, Import of Services etc. Further, in GSTR – 9 all ITC details are to be provided with break-up of Input Services and Capital Goods which are not required to file Monthly GSTR – 3B. As a result of these, making the required data available as per the format is taking lot of time for the assessee.

√ However, at the time of filling GSTR -9, the break up wise information regarding ITC is not being auto-populated. So the taxpayers are required to provide information regarding Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs), Import of goods (including supplies from SEZ) etc.

The Taxpayers are required to give all details with broad information to file annual return which is very tedious in nature. Since this is the first full year of return filling and audit, with many changes through many circulars and notifications, the taxpayers are finding it difficult to cope up with the time line given for filling of return. Even, the GST website is not working properly always which are also making delay in Annual Return filing.

Hence, it is our humble request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. This will ensure providing all information to the Govt. in detailed and transparent manner thereby easing the process of return filing and audit.

Meantime, we are planning to have nationwide programme on the Annual return filing for the stakeholders to facilitate them.

Thank You
Regards

CMA Niranjan Mishra

Chairman – Indirect Taxation Committee
The Institute of Cost Accountants of India

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List of the other recent Representation

S. No. Dated Submitted by Link
11.  21/08/2019 Ahilya Chamber of Commerce & Industry
10. 19/08/2019 BCAS and 4 Others Representation on Income Tax and GST Issues faced by taxpayers
9. 19/08/2019 Professional Accountants’ &
Tax Consultants’ Association
Request for Extending Due Dates for filing Annual GST Returns
8. 17/08/2019 Chamber of Tax Consultants Extend due date for filing of GSTR -9, 9A and 9C for F.Y. 2017-18
7. 14/08/2019 Western Maharashtra Tax Practitioner’s Association Extend Due date of GST Returns in Flood affected States
6. 13/08/2019 Goods & Services Tax Practitioners Association of Maharashtra Extend GST, Income Tax and other due dates falling in Aug & Sep 2019
5. 12/08/2019 Association of Tax Lawyers, Delhi Request to Extend time limit for claim of ITC for FY 2017-2018
4. 10/08/2019 Karnataka State Chartered Accountants Association Extend Due Date for Filing of Income Tax and GST Returns
3. 18/07/2019 Tax Bar Association, Jodhpur Extend due date for filing of Income-tax returns to 30th Sept 2019
2. 11/06/2019 Goods And Services Tax Practitioners’ Association Of Maharashtra GST Annual Return & subsequent reconciliation for GST Audit- Issues
1. 05/08/2019 Gujarat Sales Tax Bar Association Request for extension of due date of Annual Return- GSTR-9

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32 Comments

  1. Swapan Mukhopadhyay says:

    The due dates for Non- Audited Income Tax Returns for the A.Y. 2019-20 and GSTR-9/9C is same. We the Tax Practitioners are in great trouble in this hard situation of compliance. If the due date for filing GSTR-9/9C is extended up to 31.10.2019 it would be an act of kindness to us, especially, when the extension does not hamper the revenue

  2. SURAJ CABLES AND SERVICES PRIVATE LIMITED says:

    AS RETURNS OF GST LIKE GSTR1, GSTR2 AND GSTR 3 ARE NOT IMPLEMENTED PROPERLY, HOW CAN GSRT ANNUAL RETURNS SUBMIT. SO GSTR ANNUAL RETURNS MUST BE WITHDRAWN FOR F YEARS 2017-18 & 2018-19

    1. SATYANARAYANA NOOKALA says:

      WITHDRAW THE GST ANNUAL RETURNS FOR THE FINANCIAL YEAR 2017-18 BEING MORE MISTAKES HAD BEEN DONE BY DEALERS DUE TO LACK KNOWLEDGE AND NOT ABLE TO RECONCILE THE GSTR 2A

  3. AMIT GHOSH says:

    How could a Tax consultant concentrate on GSTR 9 & 9C as Income Tax Return due date is also 31st August and after that Rs 5000/- late fine. So it’s impossible to complete all within 31st August, unless any one of the above get extended.

  4. jeetendra ghadi says:

    I think return format should be in simple format, where we can modify each and every correction like vat & cst act. You can provide annual gstr3b or gstr1 utility als0.

  5. pugalenthi says:

    Extension need at present , future simplify return format only easy to doing business otherwise big problem for chartered accountant and business people.

  6. CA RUBY GARG says:

    DATE SHOULD BE EXTENDED BECOZ FORMAT AND GSTR 9 FORM NOT EASY TO FILL AS WELL AS SO SO COMPLEX .

    GSTR 9 FILL BURDEN TO FILL ONLY ON CONSULTANT – AND IT TAKES TIME TO FILL EVERY GSTR 9 DUE TO MATCH 2 YEAR DATE FIGURE TO FIGURE SO IT IS LONG PROCESS AS WELL AS TIME CONSUMING SO DATE SHOULD BE EXTENDED

  7. CA RUBY GARG says:

    DATE SHOULD BE EXTENDED BECOZ FORMAT AND GSTR 9 FORM NOT EASY TO FILL AS WELL AS SO SO COMPLEX .

    GSTR 9 FILL BURDEN TO FILL ONLY ON CONSULTANT – AND IT TAKES TIME TO FILL EVERY GSTR 9 DUE TO MATCH 2 YEAR DATE FIGURE TO FIGURE SO IT IS LONG PROCESS AS WELL AS TIME CONSUMING SO DATE SHOULD BE EXTENDED

  8. B K TIWARI says:

    DATE EXTENSION IS NOT SOLUTION BUT SOLUTION IS MODIFICATION AND SIMPLIFY THE FORMAT OF GSTR 9, 9A AND 9C. SOLVE THE COMPLICATIONS OF THE FORMS NO ANY CO RELATION AND CHECK THE RESULTS OF THE FORM FILED IN THE PORTAL

  9. G.K. RATHI says:

    EVERY BODY IS ASKING FOR EXTENDING DUE DATE FOR FILING OF ANNUAL RETURN 9 AND AUDIT 9C. SIMPLIFICATION OF ALL RETURN IS REQUIRED. AS PER SUPREME COURT DECISION IN THE CASE OF VAT ACT. MISMATCH OF INPUT CREDIT IS ALLOWABLE, YOU SHOULD HAVE BILLS OF PURCHASE. WHY THIS IS NOT BEING FOLLOWED IN CASE OF GST ACT. RECON IS REQUIRED IN GSTR 9 C.

    1. ROMAN says:

      IT IS EASY TO SIT & PASS A RULE BUT ONLY FOR THE PERSONS THOSE WHO ARE DOING THE WORK ONLY KNOWS THE ISSUE AFTER THE IMPLEMNTATION OF GST THERE ARE LOTS OF WORK BURDEN. WHEN YOU ARE IMPLEMTNIG A RULE DID YOU REALLY ASKED SUGGESTIONS TO AUDITORS?

  10. Parth Shah says:

    Why everyone is asking the date extention of Annual Return. Why cant we ask for simplification of Format of Annual Return and ask for change in law for claiming ITC of FY 2017-18 without any deadline.

    Asking for extention wont solve any problem as Dates have been extended thrice. But issue is not the time scarcity. Issue is complexity of format.

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