Introduction: On the 10th of November 2023, the All Gujarat Federation of Tax Consultants (AGFTC) and the Income Tax Bar Association (ITBA) jointly addressed a letter to the Honorable Finance Minister, Smt. Nirmala Sitharaman, urging her consideration for an extension of the GSTR-3B filing deadline for the month of October 2023. The request is grounded in the convergence of the filing deadline with the Diwali festival, a significant cultural event that warrants a brief respite for taxpayers and tax professionals.
Background: The GST compliance framework necessitates regular engagement throughout the year, particularly with the monthly filing of GST returns, including GSTR-1 and GSTR-3B. The latter, due between the 13th to 20th of each subsequent month, is a crucial aspect of tax compliance in Gujarat. Despite holidays or weekends, all parties involved work seamlessly to fulfill these obligations.
Diwali and Business Break: The unique challenge this year arises from the proximity of the Diwali festival. Traditionally, during Diwali, individuals, and professionals take a break to spend quality time with their families and recharge for the challenges ahead. This cultural practice aligns with the festive period extending until the 17th of November, with business activities resuming on Labh Pancham, the 18th of November.
Limited Filing Window: Given the extended holiday on the 19th of November, taxpayers and tax practitioners find a constrained window for filing GSTR-3B, with the only feasible option being the 20th of November. This tight schedule clashes with the spirit of Diwali celebrations and adds stress to an otherwise festive period.
Request for Extension: The joint letter from AGFTC and ITBA respectfully requests the Finance Minister’s office to consider extending the due dates for filing GSTR-3B for October 2023. Such an extension, beyond accommodating cultural and traditional practices, would contribute to the ease of doing business and promote a positive environment for taxpayers and tax professionals.
Conclusion: In conclusion, the request for an extension of the GSTR-3B filing deadline, presented by AGFTC and ITBA, is a call for understanding the cultural significance of Diwali and the need for a brief respite for taxpayers and tax professionals.
All Gujarat Federation of Tax Consultants
Income Tax Bar Association
Dt. 10th November 2023
Hon’ble Smt. Nirmala Sitharaman
Honorable Finance Minister
Ministry of Finance
134, North Block, Parliament Street New Delhi – 110001
Respected Sir/ Madam,
Sub : Request for extension of due date for filling GSTR-3B for the month of October 2023 due to Diwali Festival
We, All Gujarat Federation of Tax Consultants (AGFTC) and Income Tax Bar Association (ITBA), Ahmedabad are writing to bring to your attention a matter of concern with filling of GSTR-3B for the month of October 2023 that directly affects taxpayers and tax practitioners, necessitating your kind consideration for an extension of the filing deadlines.
As you are aware, the GST compliance structure mandates taxpayers and tax practitioners to engage actively throughout the year, as monthly GST returns, specifically GSTR-1 and GSTR-3B, are required to be filed before the 1 1th and between the 13th to 20th of each subsequent month, respectively in the state of Gujarat. This consistent engagement in tax compliance work demands a significant commitment of time and resources from all involved parties. You appreciate that irrespective of holiday, Saturday, Sunday all the parties involved are functioning seamlessly in nation building through filling GST monthly returns.
However, the current scheduling of GST return filing deadlines, particularly in the month of November for filing GST return for the month of October, coincides with the auspicious occasion of Diwali, a festival deeply rooted in our cultural traditions. During this festive period, it is customary for taxpayers and tax professionals to take a break, spending quality time with their families and rejuvenating for the upcoming business challenges.
This year, Diwali is being celebrated until the 17th of November, and business activities are set to resume on Labh Pancham, which falls on the 18th of November (Saturday). Considering that the subsequent day, the 19th of November, is also an extended holiday for many, the practical window for filing GSTR-3B becomes limited, with the only viable option being the 20th of November.
In light of these circumstances, we kindly request your office to consider extending the due dates for filing GSTR-3B for the month of October. This extension would not only allow taxpayers and tax practitioners to enjoy the festival of Diwali in a stress-free manner but also contribute to the ease of doing business by recognizing and accommodating cultural and traditional practices.
We believe that this extension will not only facilitate compliance but also foster a positive environment for both taxpayers and tax professionals. Your understanding and support in this matter would be greatly appreciated by the business community.
Thank you for your attention to this request, and we look forward to a favourable response.
For All Gujarat Federation of Tax Consultants
|CA Ravi Shah President||ADV. Dhiresh T. Shah,
Chairman Representation committee
|ADV. Bharat L. Sheth Chairman,
|CA (Dr.) Vishves Shah
Sr. Vice President
|CA Shridhar Shah Hon. Secretary|
For Income Tax Bar Association
CA Ashish Tekwani President
|Adv. (Dr.) Dhruven V. Shah Chairman – Representation Committee||
CA Jaykishan Pamnani Hon. Secretary