Western Maharashtra Tax Practitioners’ Association requested that the due date for filing tax audit report for A.Y. 2020-21 be extended to 28th February 2021 & for filing Income tax return be extended to 31st March 2021.
Relevant Text of their representation to Smt. Nirmala Sitharaman, The Hon’ble Union Finance Minister, Government of India, North Block, New Delhi is as follows-
Extension of due dates for filing Tax Audit reports &Income Tax returns for A Y 2020 –21 regarding
Our Association represents Tax Consultants, Advocates, Chartered Accountants, Company Secretaries & Cost Accountants practicing in direct & indirect taxes from whole Maharashtra state. Presently, we have around 1500 plus active members from the state. Our Association always represents the concerns and problems faced by these members before the respective tax authorities. This initiative of our Association has proved beneficial for the tax administering authorities, our members and ultimately the tax payers at large.
Due to situation of COVID-19 & subsequent lockdown the situation in the country has been totally disturbed. Life of the countrymen has been totally changed & it could not come to normalcy due to various situations existing all over the country.
The no of COVID positive patients in Maharashtra have now started reducing. Though, at every level the efforts to fight out with the pandemic are on. It is also the fact that offices of all tax professionals could start after Unlock-2 phase after 1st July 2020. Though, it is so these offices still could not resume to its full speed as number staff of tax professionals not residing near the place of work but other places have not came back & have not resumed their duties in the offices of tax professionals due to non – availability of mess, hostels at their work places & the most important is fear of the pandemic is still on in the minds of people.
The Central government, all State governments & the local bodies have administered the outbreak of COVID-19 pandemic in an excellent manner all over the countryerefore, the whole country has been saved from the phase of community transmission- he pandemic.
We have faced 2 1/2 months of total lockdown in the whole country. The government has started unlock phases from 1st June 2020. Presently, the country is passing through the 6th phase of unlock after the pandemic. The spread & severity of the Corona Virus has not been reduced. Due to this several restrictions are still continuing in all parts of the country, movement of life is still restricted. Everyone is hopeful that the situation could only normalize after the discovery of vaccine to the virus which is expected soon.
it is also. admitted fact that many tax professionals, accountants of various organizations, businessmen, person responsible of financial affairs in various organisation have been reported COVID-19 positive & hence their work has been hampered. Fear among all class of people of getting infected by the virus results in non–travelling, reduction in effective work time. All these facts results in not functioning / partly functioning of several industrial undertakings, private offices, business units working partly / working from home or not at all working. This includes the offices of Chartered Accountants & Tax Practitioners also.
1. It must be accepted that due to fear of COVID – 19 & also due to actual suffering with the decease many accountants, businessmen & Tax professionals could not pay full attention to the requirement for getting the accounts completed & get them audited. In some cases part records were submitted to the tax auditors but allied information is pending due to various reasons.
2. Due to this the details required for finalising the accounts, filling the tax audit report, payment of balance tax liability could not be completed intime. Travelling to the place of audit of the concerned assessee has also become difficult for the tax professionals & their staff.
3. These hindrances are making it difficult for the Assessee, Chartered Accountants & Tax Professionals to comply with the extended due dates.
4. Your authority was very kind to condiser the fact & extend the due dates as follows:
|Particulars||Original due date||Extended due date|
|For Non audit assessee||31st July||31st December|
|For filing tax audit report||30th
|For Compulsory audit under other Acts, Tax audit cases & partners of audit firm assessee||31st October||31st January|
5. Due dates for other compliances are overlapping:
1. You will appreciate that extended due date for filing Income tax returns & revised returns for A.Y. 2019-20 was 30th September 2020, which was further extended to 30th November 2020 by your Honour for the above reasons only.
2. The due date for filing of GST Annual return Form 9 for f. y. 2018-19 is extended to 31st December 2020 from 31st October 2020.
3. The due date for filing of GST Audit in from 9-C for f. y. 2018-19 is extended to 31stDecember 2020 from 31stOctober 2020.
4. The due date of holding AGM for corporates has been extended to 31st December 2020 by the Ministry of Corporate Affairs. Therefore, the statutory audit for Companies could also be completed after 30th November 2020.
5. The due date for Income – Tax scrutiny assessments for A.Y. 2018 -19 ending on 31st December 2020 has been extended to 31st March 2021.
6. The due date for Vivad se Vishwas Scheme has been extended to 31st December
All these dates are overlapping each other & compliances thereof by the tax professionals have been very difficult as the priority of each other overlaps. It is therefore requested that the due date for tax audit be extended to 28th February 2021 & the due date for filing Income – tax return to 31st March 2021 at the earliest. This is necessary as presently fraternity of Tax professionals & business entities are under terrible pressure of getting the above compliances done. If this is done immediately the tax professional fraternity & the business class will have clarity of due dates so that they could work more efficiently & could be able to give quality compliances sought by law.
6. Delay in release of return filing utilities:
The utilities for filing income – tax returns were not available on the government sites. Consequently the softwarethereof also could not be released. Following is the chart showing release dates & latest updates of the respective Income–Tax returns filing utilities:
|Sr. No.||ITR Form
|Utility Updating Date|
|1.||ITR 1||June 2, 2020||June 15, 2020||July 8, 2020|
|3||ITR 3||July 31. 2020 I||August 29, 2020||September 4, 2020|
|4||ITR 4||June 5, 2020||July 8, 2020||August 12, 2020|
|5||ITR 5||August 25, 2020||August 25, 2020|
|6||ITR 6||September 22,
|October 1, 2020 (Excel) Java utility not released|
|7||ITR 7||September 3,
|September 3, 2020|
The utilities for the Income–tax returns are required to be released on 1st April every year. This is the consistent non – compliance on the part of CBDT officials & the finance department that these utilities are not released on the required date in spite of the various directions from various High Courts from time to time. This year the pandemic has worsened the situation of releasing these utilities.
7. There is additional requirement of filling certain information which was not required in earlier forms.
1. Details of cash portion in Gross receipts,
2. Details of cash portion in Gross payments both as required u/s 44 AB (a), Tax paid u/s 92 CE,
8. Change in forms of Tax audit reports: Vide Notification No. GSR 610 (E) dated 1st October 2020 there are certain changes in tax audit forms applicable from 1st October 2020. This further requires time to comply with the legal requirements by the tax professionals for proper compliance.
It is therefore urged that the due date for filing tax audit report be extended to 28th February 2021 & for filing Income tax return be extended to 31st March 2021. The notification to this effect may be drawn at the earliest in order to comply with the legal requirements by the professionals & the business fraternity in a qualitative way without pressure.
We are eagerly waiting for your favourable consideration of the matter at an early moment.
You are requested to do the needful in the matter after verifying the facts brought to your notice as above.
|S. No.||Date||Association||Particulars with link|
|1||9 Dec 2020||Western Maharashtra Tax Practitioners||Extend due dates of Tax Audit & ITR for AY 2020–21|
|2||12 Dec 2020||Gujarat Sales Tax Bar||Extend GSTR-9/9A/9C due date for FY 2019-20 to 30/06/2021|
|3||12 Dec 2020||Chamber of Tax Consultants||Extend due dates for Tax/Transfer Pricing Audit & ITR for AY 2020-21|
|4||12 Dec 2020||Tax Practitioner’s Association, Indore||Extend due dates for filing Tax/TP Audit Report & ITR for AY 2020-21|
|5||14 Dec 2020||AGFTC, ITBC and CAA||Extend due dates of Tax Audit Reports/ITR for A.Y. 2020-21|
|6||15 Dec 2020||BCAS, CAA (Ahmedabad), CAA (Surat), KSCAA & LCAS||Request to Extend Due dates under GST & Income Tax|
|7||15 Dec 2020||Tax Bar Association, Bhilwara||Request to extend Due Date of filing of Tax Audit & ITR|
|8||15 Dec 2020||Direct Taxes Professionals’ Association, Kolkata||Extend due date of ITR & Tax Audit for AY 2020-21|
|9||16 Dec 2020||Lucknow CA Tax Practioners’ Association||Extend Due date for filing Tax Audit Report & ITR|
|10||16 Dec 2020||Jamshedpur Chartered Accountants||Extend Due Date of filing Tax Audit & ITR to 31.03.2021|
|11||13 Dec 2020||Direct Taxes Committee of ICAI||ICAI requests for extension of various Income-tax due dates|
|12||10 Dec 2020||Udaipur Tax Bar Association||Further extend due dates of ITR & Tax Audit Reports for FY 2019-20|
|13||15 Dec 2020||CA Social Affiliation (CASA)||Extend Tax/TP Audit Report & ITR filing due date for AY 2020-21|
|14||19 Dec 2020||Chartered Accountants Association, Jalandhar||Extend Due Dates for Tax Audit and Income Tax Return Filing|
|15||19 Dec 2020||All India Federation of Tax Practitioners (CZ)||Request for extension of due dates of Tax Audit Reports/ITR|
|16||19 Dec 2020||Vyyapaar Mandal Association, Nagore & AIMTPA||Extended Income Tax & GST Audit/Return/Compliance dates|
|17||17 Dec 2020||Emerging Businesses Chamber Of Commerce||Extend due dates for Income Tax Audit & Returns for AY 2020-21|
|18||Dec 2020||The Uttar Pradesh Tax Bar Association||Representation for Extension of time for Tax Audit & Return|
|19||19 Dec 2020||Tax Bar Association, Guwahati||Extend Tax Audit/ITR due dates for AY 2020-21|
|20||21 Dec 2020||Tax Bar Association, Guwahati||Extend due dates of GSTR-9/ GSTR-9C for FY 2018-19 & 2019-20|
|21||17 Dec 2020||Karnataka State Chartered Accountants Association||Waive Late Fees for Delayed Filing of GST Returns|
|22||15 Dec 2020||Direct Taxes Professionals’ Association||Extend Vivad Se Vishwas Scheme due date to 15.03.2021|
|23||15 Dec 2020||Direct Taxes Professionals’ Association||Extend due date of AGM to 31st March 2021|
|24||15 Dec 2020||Association of Tax payers & Professional, Agra||Extend due of GSTR-9, GSTR-9A & GSTR-9C|
|25||08 Dec 2020||Tax Bar Association (Regd), Allahabad||Extend due date of ITR/Tax Audit/GSTR-9/GSTR-9C|
|26||08 Dec 2020||Tax Consultant & Practitioners Association of Kerala||Extend due of ITR, GSTR 9, 9A & 9C for FY 2018-19 & 2019-20|
|27||21 Dec 2020||Tax Bar Association, Guwahati||Extend CFSS 2020 & LLP Settlement Scheme 2020 to 31.03.2021|
|28||22 Dec 2020||Income Tax Bar Association, Lucknow||Extend Time for filing ITR & Audit Report for A.Y 2020-21|
|28||22 Dec 2020||53 GST and Trade Associations||53 Associations requests Extension for GSTR 9, 9A & 9C|
|29||16 Dec 2020||Chandigarh Chartered Accountants Taxation Association||Extend Income Tax & GST Return & Audit due dates|
|30||22 Dec 2020||Bhayander CA Social Group||Request to extend Due date of Annual GST Return & Audit|
|31||22 Dec 2020||Luminaires Accessories Components Manufacturers Association||Extend due dates for Tax Audit & Income Tax Return filing for AY 2020-21|
|32||22 Dec 2020||All Professionals, Tax Payers and Stakeholders||Open letter for extension of Due dates under Income Tax and GST|
|33||22 Dec 2020||Punjab Accountants Association||Extend due date for filing ITR & Tax Audit Report- AY 2020-21|
|34||22 Dec 2020||Bhayander CA Social Group||Extend Income Tax Audit & ITR Due dates for AY 2020-21|
|35||23 Dec 2020||The Tax Bar Association, Odisha||Extend due dates of Audit Reports, ITRs, GST Returns, VSV Scheme|
|36||21 Dec 2020||Sales Tax Bar Association, Delhi||Extend Tax/TP Audit & ITR Due dates for AY 2020-21|
|37||23 Dec 2020||Direct Taxes Professionals’ Association||Extend Income Tax, Companies & CGST Act compliance due dates|
|38||24 Dec 2020||ICSI||Extend due dates of CFSS, LLPSS, Charge Forms, Meetings|
|39||24 Dec 2020||All Odisha Tax Advocates Association||Extend due date for filing TAR/ITR/GSTR9/9A/9C|
|40||25 Dec 2020||BJP Economic Cell, Rajasthan||Extend Income Tax, GST, LLP, Company Law due dates|
|41||23 Dec 2020||Hyderabad Chartered Accountants’ Society||Extend Due date under GST and Income Tax|
|42||22 Dec 2020||A. P. Tax Bar Association, Vijayawada||Extend date of filing of GSTR 9, GSTR 9C and IT returns|
|43||03 Jan 2021||National Company Law Tribunal Bar Association||Representation for further extension of CFSS 2020|
|44||25 Nov 2020||Merchants Chamber of Uttar Pradesh||Request for extension of Company Fresh Start Scheme 2020|
|45||04 Jan 2021||Adv. Anuj Bhatt||Request to President to take Suo-Moto cognizance of GST Issues|
|46||03 Jan 2021||The Chamber of Tax Consultants||Extend Income-tax due dates with humane approach|
|47||01 Jan 2021||WMTPA||Highly Disappointing GST Audit Due Date Extension|
|48||01 Jan 2021||The A.P. Tax Bar Association, Vijayawada||Extend due date of Form GSTR 9 and 9C for year 2018-19|