Independent Tax Research Analysis Association (ITRAA) has made a representation to Smt. Nirmala Sitharaman Ji, Hon. Finance Minister of India to request for Relaxation in Annual Return Filing in GSTR-9 and GSTR-9A alongwith GST Audit  Certificate in GSTR-9C for FY 2018-19. Text of the Representation is as follows:-

INDEPENDENT TAX RESEARCH & ANALYSIS ASSOCIATION

Rep.ID: ITRAA/REPW/2020-21/1001

To,

Smt. Nirmala Sitharaman Ji,
Hon. Finance Minister of India
Room No. 134 North Block, New Delhi-110001

Date: 19th September 2020, Saturday

Sub: Relaxation in Annual Return Filing in GSTR-9 and GSTR-9A alongwith GST Audit  Certificate in GSTR-9C for FY 2018-19.

The Independent Tax Research Analysis Association (ITRAA) in a voluntary, non-government association engaged in research, education, training, advocacy, and awareness raising in the field of direct and indirect tax laws. It has a more than 100 professional members representing their state encompassing wide array of professions such as chartered accountants, advocates, cost and management accountants, company secretaries and those engaged in academic studies in the field of tax laws. It is a group of professionals who have joined to research on various taxation matters and analyse its various dimensions. ITRAA comprise of members from all over the country who are passionate and energetic towards their valuable contribution to the positive cause of this association.

Goods and Service Tax

We would like to recall that as per Section 35(5) of the CGST Act 2017, read with Rule 80 of the CGST Rules 2017, every registered taxable person having aggregate turnover exceeding Rs. 2.00 crore mandatorily needs to file GSTR-9 and every registered taxable person having aggregate turnover exceeding 5 crores mandatorily needs to file reconciliation statement GSTR 9C for the financial year 2018-19 till 30-09-2020. It was only on 23-03-2020 that the mandatory limit for reconciliation GSTR 9C was enhanced from 2crores to 5 crores. Presently, the last date for filing of the annual return along with reconciliation statement is 30 September 2020 as per Notification no. 41/2020-Central Tax dated 5th May 2020.

We at ITRAA have been closely interacting with the trade and industry, particularly taxpayers under the Income Tax Act, 1961 and GST laws.

We would like to make our representation as below:

1. Utility for GSTR-9 for 2018-19 was made available on the portal only after last date for filing of GSTR-1 which fell in February 2020, which means the taxpayer has been made available time of 7 months only till 3 0-09-2020 for GSTR 9 for 2018-19 as against the time stipulated in the law which is 9 months after the end of financial year.

2. Table 8A of GSTR-9 was activated only in May 2020, hence it was not possible to file GSTR-9 till that date.

3. We are informed that GSTR9 and GSTR9C are the compliances which cannot be revised as well as there is constantly increasing penalties for the non-compilers.

4. The cases where turnover for 20 17-18 was less than 2 crores but turnover for 2018-19 crosses 2 crores, the portal still restricts such persons to file GSTR 9 for 2018-19 despite of notification 47/2019-Central Tax dated 9-10-2019 and Circular 124/43/201 9-GST dated 18-11-2019 regarding deemed filing on the due date. And hence all such taxpayers are not being able to file GSTR-9 till date.

5. Filing of GSTR-9 for 2018-19 shall entail disclosure of additional liabilities which need to be discharged through utilization of cash ledger only. Most of the liabilities are on account of reverse charge mechanism where one must pay tax without even being able to avail corresponding ITC. In present liquidity crunch it is difficult for taxpayer to meet such liabilities.

6. Document wise detail of data for Table 8A has been made available only on around 17- 08-2020. Providing even less than 45 days to reconcile the said data with books of accounts of complete year and then analyse it down to the level of ITC availed, to be lapsed , not availed, ineligible is not sufficient opportunity.

7. E-way bill facility was launched across India during 2018-19. However, on the portal one cannot see data beyond one year which means if on 3 0-09-2020 one wants to see e-way bill report for 2018-19, then it is not possible to view data beyond 30-09-20 19. In the absence of e -way bill details reconciliation of outward supplies of goods is not

8. The government has granted extended time for revocation of cancellation of registrations till 31-08-2020 for all cancellations till 12-06-2020 vide removal of difficulty order no. 1/2020 dated 25-06-2020. The facility to access the portal for revocation beyond originally stipulated time of 30 days in this regard was however made available on the portal only on 06-08-2020. These taxpayers must file all their pending return and then file GSTR-9. Granting less than 2-month time to comply all cumbersome filings in one breath is not just.

9. In 2018-19 GSTR-9 no row has been inserted to reflect the spill over effects of 2017- 18. In such circumstances the figures are being reflected in tables without any guidelines in a haphazard manner. The compliant taxpayers are facing hard time in filing GSTR-9 in the wake of deficiency in the form.

10. The concept of business verticals was diluted w.e.f. 01-02-2019. Transfer of ITC amongst new consequential demerged registrations have however been affected in ITC 02A only with effect from 26-05-2020 despite introduction of Rule 41A in January All these changes have been affected in 2018-19 and GSTR-9 for 2018-19 does not allow the reflection of all these transfers which have taken place in books but not on the portal.

11. Show cause notices of erstwhile regime for 2014-15 are being finalized by the department till 3 0-09-2020 and assessee and their counsels are occupied in assisting officers discharge their statutory duty.

12. A large number of due dates and incidental dates for GSTR filings fall in the month of September 2020 itself as under:

GSTR 3 B for turnover more than 5 crores GSTR 3B for August 2020 to be filed till 20-09-2020 (NN 54/2020)
GSTR-1 Monthly filers having turnover more than 1.5 crores Due date for Aug 2020 is 11-09-2020

Further as per NN 51/2020, in order to avail NIL/9% rate of Interest for GSTR 3B return has to be filed till following dates in Sep 2020 for following months:

NIL 9%
Feb 2020 30-09-2020
March 2020 30-09-2020
April 2020 30-09-2020
May 2020 15-09-2020 30-09-2020
June 2020 25-09-2020 30-09-2020
July 2020 29-09-2020 30-09-2020

13. All taxpayers having turnover more than 500 crores are gearing up themselves in the month of September to face new challenges being posed by e invoicing and re vamping their software. So, there is position of double whammy for the taxpayer.

14. Cumulative effect of Rule 36(4) compliance must be given in the return for August 2020 the due date for which falls in Sep 2020.

15. ITC for 19-20 not taken in 19-20; Rectification for Outward supplies not carried out in 19-20; credit notes not given effect during 19-20 must reach their termination point in law with dates pegged with September 2020.

16. Banks’ moratorium from Feb onwards have been ended in August 2020 and hence all interest payments must be met out in Sep 2020 making the taxpayer feel like a crusader with canons pointed from all fronts.

17. GSTR 9/9C for 19-20 is still not available. All notification relating to format of GSTR­9 and 9C indicate that 19-20 annual return may see changes. Now while the taxpayer is struggling to reflect the spill over effects of 17-18, he is at the same time in the state of grave uncertainty about 19-20 format where in, his presentation of figures in 18-19 having spill over effects over 19-20 may land him in greater trouble. Before declaring the end date for 18-19, open date and format for 19-20 must be declared on the lines of 17-18.

18. The departmental audit for 17-18 is on. Officers are hard pressing the taxpayers to submit replies expeditiously despite having good time to complete their exercise. So, the comfort and convenience of the taxpayer is a matter of least priority.

19. Due date to completion of all back-log compliances of ROC stands to 30th September 2020.

COVID related difficulties:

1. PAN India Lockdown up to May 2020.

2. Phased opening of the businesses causing genuine hardship to the assessee by not able to achieve its fuller efficiency.

3. The fear amongst the stakeholders is causing difficulties in managing day to day

4. Soon after lockdown, the pile of other statutory compliances is still due.

5. Constant climbing of cases of COVID is affecting the work and operations in the

6. Majority of offices working partially.

We humbly request:

Appropriate relaxation in the Annual Return Filing in GSTR-9 and GSTR-9A along with GST Audit Certificate in GSTR-9C either by extension by up to 3 months i.e. till 31st December or by removal of any late fee/penalty/action for the said 3 months of relaxation.

We would be grateful if a suitable order may be issued in this regard at the earliest. We shall be glad to share any other desired inputs/clarifications in this regard and your office may reach us at info.itraa@gmail.com.

Thanking you,

Warm regards,

Sd/-
CA Navya Malhotra
(President)
Delhi
Sd/-
CA Kusum Gandhi
(Vice-President)
Delhi
Sd/-
CA Vinamar Gupta
(Secretary, Representation Wing)
Amritsar
Sd/-
CA Sikander Sachdeva
(Senior Advisor, Representation Wing) Delhi
Sd/-
CA D S Agarwala
(Senior Advisor, Representation Wing) Kolkata
Sd/-
Adv. R.K. Khurana
(Senior Advisor, Representation Wing)
Delhi
Sd/-
CA Vikas Banka
(National Head & Advisor, Representation Wing) Kolkata
Sd/-
CA Kunal Ghelani
(Advisor, Representation Wing) Ranchi
Sd/-
CA Bhavesh Mittal
(Advisor,
Representation Wing)
Delhi
Sd/-
CA Rakesh Arora
(Advisor, Representation Wing) Himachal Pradesh
Sd/-
CA Shalay Razdan
(Advisor, Representation Wing) Jammu
Sd/-
CA Sumit Jalan
(Advisor, Representation Wing)
Delhi
Sd/-
CA Nakul Saraf
(Advisor, Representation Wing) Jammu
Sd/-
CA Pratik Gupta
(Advisor, Representation Wing) Delhi
Sd/-
CA Praveen Sharma
(Advisor, Representation Wing)
Ranchi
Sd/-
CA Sumit Garg
(Advisor, Representation Wing) Surat
Sd/-
CA Aanchal Kapoor
(Advisor, Representation Wing) Amritsar
Sd/-
CA Richi Jain
(Advisor, Representation Wing)
Delhi
Sd/-
CS Payal Kataria
(Advisor,
Representation Wing)
Uttar Pradesh

Copy To:

1. Shri Anurag Singh Thakur,
Minister of State for Finance & Corporate Affairs,
Room no. 138, North Block, New Delhi-110001

2. The Hon’ble Chairman,
Office of the GST Council Secretariat,
5th floor, tower II, Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi-110001
Email: contact.gstcouncil@gov.in

3. The Chairman, CBIC,
Govt. of India, North Block
New Delhi-110001
Email: chmn-cbic@gov.in

Download Representation on Relaxation in Annual Return Filing in GSTR-9 and GSTR-9A alongwith GST Audit  Certificate in GSTR-9C for FY 2018-19 by ITRAA

Also Read:-

S. No. Dated Made by Link to View the Representation
1. 27/09/2020 Tax Bar Association, Guwahati Extend due date for filing GSTR 9, 9A & 9C for year 2018-19
2. 19/09/2020 Independent Tax Research Analysis Association Relax GST Annual Return & Audit dates for FY 2018-19
3. 19/09/2020 Confederation of GST Professionals and Industries Extend Implementation of E-Invoicing to April 1, 2021
4. 17/09/2020 Confederation of GST Professionals and Industries Extend due date for GSTR 9 & 9C of Financial Year 2018-19
5. 16/09/2020 Baroda Tax Bar Association Request to extend due date of GSTR 9 & 9C for F.Y. 2018-19
6. 10/09/2020 The Institute of Chartered Accountants of India Representation on difficulties in filing GSTR 9 for 2018-19
7. 10/09/2020 Institute of Chartered Accountants of India Permit availment of ITC under GST pertaining to FY 2019-20: ICAI
8. 10/09/2020 Institute of Chartered Accountants of India Request to devise mechanism to receive part payment of GST
9. 10/09/2020 The Institute of Chartered Accountants of India Extend due dates of filing GST Annual return & Audit Report
10. 27/09/2020 Karnataka State Chartered Accountants Association Extend due date for filing GSTR9 & GSTR9C for FY 2018-19
11. 24/09/2020 Bombay Chartered Accountants’ Society Extend dates for various provisions under GST: BCAS
12. 14/08/2020 C.V.O. Chartered & Cost Accountants’ Association (CVOCA) Representation on hardship under GST Laws on account of pandemic
13. 07/09/2020 C.V.O. Chartered & Cost Accountants’ Association (CVOCA) Representation on 7 GST issues & hardships faced by taxpayers
14. 10/09/2020 National Association of Tax Professional (Haryana) Extend Filing Date of Annual GST returns GSTR-9 & GSTR-9C
15. 24/08/2020 The Institute of Cost Accountants of India Request to extend due date of filing of GSTR 9 & GSTR 9C
16. 29/09/2020 Ahilya Chamber of Commerce and Industry Extend ITC availment, GSTR-9 & 9C Due dates till 31.03.2021

More Under Goods and Services Tax

16 Comments

  1. CA Harshad Gandhi says:

    Extention of date for filing GSTR 9 & 9C
    must be declared without much delay considering overall climatic situation that has come up due to covid 19.and non availability of working staff and timing of other compliances . It should be at least till 31 Dec.20

  2. B K Parekh says:

    No doubt extension of date is very much needed. At the same simplification of format is very much necessary- hence, the extension with simplification of format is required. View if business community, CAs, CSs and cost accountants should be taken and considered.

  3. G S CHANDRA SHAKER says:

    Requesting Indian government to extend due dates of Annual returns for the year 2018-2019….In todays situation Govt should relax/exempt annual return filings for the year 2018-19 AND 2019-20, as already all dealers reported turnovers and paid the taxes for the said years. It is the responsibility of Govt ,to act in favour of all, in these covid times…

  4. BAABU says:

    These government finance dept always behind collection of taxes wheater people die or live due to any virus reasons. they are not bother to revise filing dates.. NOT ONLY THIS GSTR annual return dates. but also they have not extended date of filing of INCOME TAX TAX AUDIT DATES..We all should demand for this also…

  5. Praveen Jain says:

    GST extention of date: Keeping in view the affects of COVID 19 other statutes have extended the due date of various compliance. So also the GST dates of filing GSTR 9 & 9C should also be extended not only to 31st December 2020 but beyond.

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