Request for extension of time to file GST return in Form GSTR-3B for the month of September, 2020 by registered tax payers having turnover of more than Rs. 5 Crores which would include time to claim ITC of 2019-20.
SALES TAX BAR ASSOCIATION (REGD.)
Ref. No. …………………..
October 20, 2020
The Hon’ble Finance Minister
Ministry of Finance,
Govt. of India,
North Block, New Delhi-110001.
Sub.: Request for extension of time to file GST return in Form GSTR-3B for the month of September, 2020 by registered tax payers having turnover of more than Rs. 5 Crores which would include time to claim ITC of 2019-20.
It is respectfully submitted as under: –
1. THAT, today i.e. 20.10.2020 is the last date of filing monthly return in FORM GSTR-3B for the month of September, 2020 by registered tax payers having turnover of more than Rupees Five Crore. In this return registered tax payers are required to claim ITC of 2019-20 also.
2. THAT, Respected Madam, we wish to place before your honour the provisions of GST Act to say how the provision is so stringent that it cannot be said to be workable.
3. THAT, it is stipulated in the procedure that details of ITC to be claimed by the registered tax payers is uploaded by GSTN on the CGST portal on the basis of supplies declared by suppliers on 12th day of the month succeeding the month for which the GST return is to be filed.
4. THAT, as the procedural limitation stands, only eight days are available to the registered tax payers to compile reconcile and file his return. During these eight days, one day is essentially a weekly off when the staff of the registered tax payer has to allowed weekly off. The registered tax payers seek guidance and support from tax professionals to file these returns. The said tax professional may have a different weekly off.
6. THAT everyone is aware of the fact that GST portal is not working properly since 16.10.2020. Today is the last day for filing of return in FORM GSTR-3B for the month of September, 2020.
7. THAT further today is the last date to claim left out ITC of 2019-20 which requires lot of reconciliations with various tax payers. Out of this limited period available, one day portal was put on maintenance for reasons known to GSTN, highly busy day for the portal was selected for the maintenance. It was not working.
8. THAT your honour would also appreciate that due to prevalent pandemic COVID-19 the attendance and working of all concerned is highly restricted. That further results in difficulties in fulfilling the compliances.
9. THAT due to nonworking of portal properly for last 4-5 days since 16.10.2020, it has not been possible to do the needful as required under the law.
In view of the above, Your honours is humbly requested to extend the time for filing FORM GSTR -3B for the month of September, 2020 by atleast 10 (Ten) days. All stake holders, be it tax payers or professionals shall be highly grateful to your honour for this act of kindness.
Hope to receive your magnanimous consideration.
Submitted at New Delhi
on this 20th day of Oct., 2020
For Sales Tax Bar Association (Regd.)
Neetika Khanna, Advocate