Central Gujarat Chamber of Tax Consultants has made a representation to Finance Minister and requested for extension of due dates of GSTR-1 of monthly tax payers for the month of March ’21, GSTR-1 of quarterly taxpayers who have opted for QRMP scheme for the quarter Jan-Mar ‘ 21, CMP-08 for composition taxpayers for the quarter Jan-Mar ’21, GSTR-38 for monthly taxpayers for the month of March ’21, GSTR-38 of quarterly taxpayers who have opted for QRMP scheme for the quarter Jan-Mar ’21, GSTR-4 for the F.Y 2020-21 for composition taxpayers and Due date for opting in composition scheme for F.Y 2021-22.
Central Gujarat Chamber of Tax Consultants
To,
The Honorable Finance Minister, New Delhi.
Subject: Representation for extension of certain due dates in GST Law
Honorable Ma’am,
At the outset, allow us to introduce our esteemed organisation to you. Central Gujarat Chamber of Tax Consultants (CGCTC), found ed in the year 2011, is an organisation comprising of Advocates, Chartered Accountants, ITPs, STPs from Vadodara, Bharuch, Godhra, Dahod, Halol, Kheda ( Nadiad), Anand, Narmada etc with a strength of around 275 members. Our Chamber has been proactively supporting all the initiatives of the Government by creating awareness and disseminating knowledge among various stakeholders through organising conferences, seminars and study circle meetings . Also, we have been acting as a bridge between Income Tax, Value Added Tax (VAT), Excise & Custom (Service Tax) Departments, GST Departments, Tax Practitioners and assesses at large .
The recent second wave of COVID -19 (Corona Virus) has brought India, to a standstill. The economy at large has been severely affected. Further restrictions have been imposed on those visiting/ returning to their places, particularly in places like Gujarat, Maharashtra, etc due to the risk of rapid spurt in cases. As a result, restrictions like night cur few and weekend lockdown have bee n invoked by Governments of many states of the country like Gujarat, Maharashtra & Madhya Pradesh. 100% staff is still not allowed to attend the office in many parts of the country.
The nation is going through a great and unprecedented turmoil. The Government of India has been encouraging the people to work from home as much as possible and to avoid stepping out of their homes. However, in the midst of this still unleashed pandemic, a grave. situation has arisen which is not only causing great hardship to various stakeholders, but is also put tin g the health of many professionals and employees of businesses at risk.
Considering above pain areas of every stakeholder in general, we request you to kindly consider extending the following due dates on behalf of all stakeholders of the economy in the interest of the nation:
| Sr No. | Nature of Compliance | Existing Due Date | Requested Minimum Due Date |
| 1 | GSTR-1 of monthly tax payers for the month of March ’21 | 11 .04.2021 | 15.04 .2021 |
| 2 | GSTR-1 of quarterly taxpayers who have opted for QRMP scheme for the quarter Jan-Mar ‘ 21 | 13.04.2021 | 17.04.2021 |
| 3 | CMP-08 for composition taxpayers for the quarter Jan-Mar ’21 | 18.04.2021 | 22.04.2021 |
| 4 | GSTR-38 for monthly taxpayers for the month of March ’21 | 20.04.2021 | 24.04.2021 |
| 5 | GSTR-38 of quarterly taxpayers who have opted for QRMP scheme for the quarter Jan-Mar ’21 | 22.04.2021
Or 24.04.2021 |
26.04.2021
Or 28.04.2021 |
| 6 | GSTR-4 for the F.Y 2020 -21 for composition taxpayers | 30.04.2021 | 31.05.2021 |
| 7 | Due date for opting in composition scheme for F.Y 2021-22 | 31.03.2021 | 30.04.2021 |
In normal times , we have see n that the Authority often tends to make the announcement, to extend the time limit for compliance, closer to or even on the last day of the dead line. This, understandably, is done so that there is no complacency, and with the intention to achieve maximum compliance within the origin ally stipulated time. However, the times today are different. In these severely trying circumstances, to wait till the last day to extend the time limit for compliance would cause avoidable widespread panic , unrest and stress amongst businesses and the professionals involved in the process. We are sure that the physical and mental health of the professionals and their staff, and staff of the taxpayers should be given their due importance in such agonizing times and that they need not desperately run from pillar to post at grave risk to their health in trying to effectuate the compliances.
We, CGCTC, are very optimistic about all of the above representations being considered by you.
Thanking You,
Yours Sincerely ,
The President CGCTC
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