ASSOCIATION OF TAX LAWYERS (Regd.-Delhi)
A CENTRAL BODY OF INDIAN TAX LAWYERS
Lawyer Chambers, 30 DDU Marg, Rouse Avenue, New Delhi-110001

Dt. 12.08.2019

TO, 

The Union Finance Minister &
Chairperson GST Council,
(Kind Attn. Ms Nirmala Sitharaman)
134, North Block, New Delhi.
(Email  fm@finance.nic.in)
(F No. ATL/FM/2019-20)

SUBJECT:- REQUEST FOR EXTEND OF TIME LIMIT FOR CLAIM OF ITC FOR FY 2017-2018 FOR WHICH ANNUAL RETURN IN GSTR-9 IS DUE FOR FILING ON 31ST AUG, 2019

Respected Madam,

The Association of Tax Lawyers comprising of members from all over India who are practicing in taxation side. We have received many representation from Tax Lawyers throughout India for seeking extension of date for filing GSTR-9 returns for the following genuine reason-

The GST Council has extended the date of filing the GSTR-9 upto 31st Aug, 2019 from 31st July, 2019 but on account of difficulties being faced by taxpayers in furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C, the due date for furnishing these returns/reconciliation statements to be extended for further six months i.e. till 28.02.2020 as this request has been also made by the Uttar Pradesh Tax Bar Association vide letter dt. 09.08.2019 duly signed by President and General Secretary.

We are extremely thankful for GST Council and the Central Government for this extremely trade friendly measure which would go a long way in ensuring that all the registered taxable persons in GST would now be getting further opportunity of filing correct Annual Return based on the correct summary of GSTR-1 and GSTR-3B in the form of consolidated GSTR-9 Annual Return supported by the final Reconciliation Statement of GST as per Form-9C. The extended time-line would give them sufficient time to undertake this major exercise of reconciliation of books of accounts with the GSTR returns.

This present representation is submitted with the main objective to request the trade friendly GST Council and the Central Government to also extend the time limit for claiming the leftover Input Tax Creditfor F.Y. 2017-18 from the present date of 31.08.2019 which would be co-terminus with the filing of the GSTR-9 i.e. Annual Return.

The above extension for six months is necessary as it will go a long way in helping the Trade & Industry to not only avail the eligible and correct ‘Input Tax Credit’ based on Reconciliation and GSTR-2A of their respective suppliers, but would also enable the Trade & Industry to avail the lawful ‘Input Tax Credit’ due to them, otherwise non-allowability of ITC due to technical reason shall adversally effect the business.

While preparing the Annual Return in Form GSTR-9 and Reconciliation Statement in GSTR-9C the Trade & Industry is now coming across lot of instances wherein ‘Input Tax Credit’ could not be availed due to inadvertent omissions and mistakes on the part of the suppliers of Goods & Services. Being a totally new regime the registered taxable persons faced operational problems at the initial stage of GST implementation while adapting themselves to the new Indirect Tax Regime which included amongst others filing of GSTR Return on line and matching the ‘Input Tax Credit’ by accessing to GSTR-2 from the suppliers/vendors. The GSTIN network was also behaving weirdly forcing the GST Council to suspend the regular/prescribed returns GSTR-2 and GSTR-3 which is not implemented till date.

It is in the knowledge of the Government that during the 1st year of GST regime there were many instances of gaps which has deprived the Trade & Industry from the substantive benefit of ‘Input Tax Credit’ under the GST Act, CGST Act and IGST Act which they ultimately would have availed normally in their business operations.

PRAYER:-

There are several minor and integrated issues, which for the sake of brevity have not been incorporated here. Therefore, if an opportunity is provided to our Association to make a Representation in person, we can explain the same in detail to you.

In this situation & also in view of the above reasoning, it is prayed before your good office to kindly extend due date for filing the GSTR -9 till 28th Feb, 2020 for availing the ‘Input Tax Credit’ for F.Y. 2017-18 and early decision is required in this matter in order to avoid inconvenience to the assessee.

Our Association assure your Honour for full co-operation and encouraging tax-payer. Waiting for your positive decision in this regard.

Thanks & Regards,
Ajay Sinha, Advocate
National President A.T.L

List of the other recent Representation

S. No. Dated Submitted by Link
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 (As above Post)
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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4 Comments

  1. ARUN DAS says:

    THIS IS THE FIRST TIME TO SUBMIT ANNUAL RETURN – 9 / 9A / 9C WHICH IS VERY MUCH DEFICULTIES ARISE TO COMPLETE THIS. FURTHER INFORMATION, FLOOD SITUATION IN ALL OVER COUNTRY IS IN VERY BAD SITUATION. SO REQUEST TO EXTEND GST ANNUAL RETURN AND ALSO INCOME TAX UNDER NON-AUDITED AND AUDITED FILE AT LEAST 4 FOUR MONTH i.e. DECEMBER’2019.

  2. Uttam Kumar Paul says:

    1.Request for extension of GST Annual Return upto 20/02/2020.
    2.Request for extension of due date for F.Y.2017-18
    of GSTR.1 & GSTR.3B due to ITC problems which reflects our GST Annual Return.
    3.Request for extension of Income Tax Return both audit case & non audit case due to GST problems. upto Dec,2019,Sir as because it is a new & biggest tax structure after independence of India so we hope & expect to waive off late fee & interest also due to new tax chapter & consider us atleast 3 years to understand the GST tax chapter & expect complete waive off fine,penalty & interest due to better learning of tax payers/freedom for them for GST work for few times without fear of the Assessee. Thanking you,Sir.Uttam Kumar Paul, Tinsukia,Assam.

    1. VENKATARAMANA ASURI says:

      Microsoft Corporation (India) Pvt Ltd is a biggest defaulter. They have charged GST on the invoices but did not provide Customer GSTIN on the invoices. They have been filing B2C returns instead of B2B returns. Thus, denying registered GST dealers their due Input Tax Credit. I request GST department to take stern action on Microsoft Corporation (India) Private Limited, Shed No.1.1B, Situated at 23/5, Delhi Mathura Road, Ballabhgarh, Haryana 121004 (Toll free Telephone No. 000800 4402038)

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