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

Dear Madam,

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
September
31st December
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
No.
Scheme
Release Date
Scheme Updating
Date
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,
2020
October 1, 2020 (Excel) Java utility not released
7 ITR 7 September         3,
2020
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.

Download Representation by Western Maharashtra Tax Practitioners’ Association in PDF Format

Also Read:-

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

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79 Comments

  1. Suresh purohit says:

    Extension of due date will help to fight with COVID 19 and after extention of date all effected will feel relax and will do there task so

  2. MADDULA ANAND says:

    PLZ EXTEND AUDIT DUE DATES 28 FEB 2021 AND ITR FILLING DATE 31/0/3/2021. DUE TO BANK MERGER STATEMENTS ARE ALSO MERGED BANK INTERNAL TECHINICAL PROBLEMS. COVID 19 SITUATION, OTHER TRAVELLING PROBLEMS ROAD/TRAINS ETC

  3. CA RAHUL PITLIYA says:

    Yes off-course date need to be extended and thanks to the CA community to represent us to extended the all dates for smooth and relaxed working.

  4. Vasudeva G says:

    I am an auditor and Tax Consultant, The request for extension is really boost for the Tax practioners to complete their work in a proper way. Due to the Covid-19 pandemic every one is suffering without financial help from any where and also fear of travelling work place, job loss, death cases etc. if honourable finance minister take into cognisance and do the necessary, the tax practioners and assessees can breath and pay taxes and file the returns in a proper way. Request to please extend the due to 31st march 2021.

  5. NITESH BIYANI says:

    PLEASE EXTEND THE DATE AT LIST 2-3 MONTH BECAUSE EVERY WHERE FACE THE STAFF PROBLEM FOR REASON COVID -19 YOU KNOW ALSO IT’S NOT A PERSONAL PROBLEM OF ANY ONE

  6. CA VIJAY AGGARWAL says:

    DUE DATES AS REQUESTED IN REPRESENTATION MADE MAY KINDLY BE EXTENDED UNDER THE CIRCUMSTANCES EXPLAINED WELL IN THIS REPRESENTATION. EXTENSION IS CERTAINLY IN NATIONAL INTEREST

  7. Mukeesh Aggarwal says:

    Yes off-course date need to be extended and thanks to the CA community to represent us to extended the all dates for smooth and relaxed working.

  8. salil says:

    FM please extend the filling date. Life in pandemic is not as easy you think. It to be lIfe is more important to save human lives than fill up coffers

  9. SP says:

    All the due dates should be further extend for at least 2 months because the working is not yet normal. COVID Positive Cases are also increasing in the winters. Must consider the fact that due to the pandemic, Courts/ Educational Institutes/ Travel Mode are still not working. Many employees are working from home just to finish the bare minimum required activities. Therefore, kindly consider the extension request of all the due dates.

  10. CA Preetam Gaikwad says:

    We are facing accute problem of carrying of Income tax Audits/GST Audits/VSVS Scheme application due to unavailable of transportation viz; Buses/Trains and also due to inaccuarcy of staff attendance

    We request you to extend the due date for all tax compliance till 31th March 2021 so we can provide the Hor, Govt with accurate data done through audits. Even one of our colleague CA has contacted Corona Virus on 13/12/2020.

  11. CA. Vishal Anand Shah says:

    Due to various factors which are beyond the controlof the assessees and representatives the audit of accounts and filing of ROI are getting delayed. Hence the Govt. has to extend the dates of filing ROI as sought by the Association, which will be of great help to the tax paying public, who have suffered heavily due to the COVID – 19 pandamic.

  12. anoop mehra says:

    R/SIR,
    PLZ EXTEND AUDIT DUE DATES 28 FEB 2021 AND ITR FILLING DATE 31/0/3/2021. DUE TO BANK MERGER STATEMENTS ARE ALSO NOT AVAILABLE. COVID 19 SITUATION, OTHER TRAVELLING PROBLEMS ROAD/TRAINS ETC

  13. Sameer DW says:

    Hon’ble Sir/ Madam

    Due to this pandemic situation many peoples are affected physically as well as mentally. We are also getting poor response from Taxpayer.

    It is earnestly request to extend the dste till 31st March 2021

  14. Subhash Agrawal says:

    All the due dates must be extended and notification for extension should come at earliest. We being tax professionals are facing a lot of pressure and unable to handle it.

    CA Subhash Agrawal

  15. NARENDRA SEKSARIA says:

    In Mumbai, still no local train(Mumbai lifeline) services so travel of staff/clients/accountants is time consuming-tiresome -No revenue loss it is administrative relief in current extraordinary situation- Request early announcement by15-12-20 to reduce our EVERY DAY tension ,blood pressure –
    -PL PL extend last date of Income tax-Gst-Roc etc from 31-12-20to 31-3-2021

  16. Manjula b m says:

    It may be noted that the online sites which I have tried while e filing return is not accessing the updation I had made last year..eg. adhar link, name changed copies which I had supplied to the Bangalore return processing centers. This was reflected in e returns released online. And also the otp which we request is , as stated on the screne, going to the old mobile numbers which was registered earlier.. ling back. But as far as I know, I had updated all the numbers Last year itself.

  17. Rajneesh Kamal Nag says:

    Dear All, Thanks for representing us, Government should extend the due dates of respective submissions, otherwise it will be mare impossible for the tax professionals to comply with the due dates announced earlier, even a professional having 50 to 60 cases will not be able to file the forms as in present 70 to 80% cases are still pending due to COVID -19 pandemic

  18. Shah Harish g says:

    Req tax guru to take up issue with PMO CBDT or finance minister to extend time to file income tax return for assessment year 20/21 finance year 19/20 up to 30/04/2021 for income tax return audit or no Audi

  19. C.v.Krishna Kishore says:

    ITR and TAR is necessary for this Financial Year2019-20 asst.yearv2020-2021 up to 31-03-2021 due to COVID19 pandemic situation, announcement will be released by the CBDT and Ministry of Finance before 3rd week of December 2020

  20. PRASAD RAO says:

    Extension of due dates will help all the citizens, as lockdown restrictions are still in force across the country. FM may kindly look into.

  21. Ramesh Hegdal says:

    Dear Madam FM
    The request for extension of dates is real and genuine we are in deep trouble to come back to normal hence we earnestly request you to extend the dates
    Regards
    Ramesh

  22. Asim Kumar Parai says:

    Dear FM,
    I shall be happy if you could help the Real Taxpayers by allowing the time extension as appealed by the Association ,due to unusual account of COVID 19 throughout the country.
    Regards,
    Akparai

  23. Prashant Kumar Agrawal says:

    Considering all the factors it is required to extend the due dates as mentioned in the representation. COVID is not yet over and many family of professionals and their staff are also presently facing the COVID issues. There is complete bottleneck situation in the offices of professional to meet various deadlines (GSTs, VSVS, Companies Form Scheme, Tax Audit, IT Returns).

  24. Rohidas Kamath says:

    It is requested to extend time limit for individuals also till 31st March 2021 specially senior citizens who are not in a position to go out of their home due to covid19.

  25. M S NARAYANAN says:

    Me too feel that the deadline date to be extended not only for Maharashtra but to the whole country as well. These are unprecedented times. Swift actions are required from Honorable Finance Minister

  26. Mukundachar HM says:

    We fully support for the request. To give good quality to audit we need sufficient time and staff. In the interest of all, they must extent the due date…

  27. Zilani Ahmed says:

    FM should understand the sutuation of tax practicners facing to collect required data for completing Books of Account Due to Offices, Banks and other Finanacial Institution not full working for Containment Zone and Staff are also not coming reqularly.

  28. Mahesh Bariya says:

    Places like Maharashtra is still facing transportation issues apart from surge in covid cases . Life line of Mumbai ( trains) are still not operational and hence it’s difficult to start offices fully and get account and audit done as per current deadlines .

  29. Shyam Shrivastav says:

    Many senior citizens are stranded with their kids and are not permitted to leave for their normal residence . Not having required documents for filing ITR returns . To help them extension of submission of returns is unavoidable . Hope gov will extend the due dates .

  30. CA Niraj Bora says:

    Yes, there is need for extension. Outstation staff have not joined offices till date. Many CA’s have become positive & have lost many mandates.

  31. Sam says:

    Though not related to the demands expressed in this article, this has relevance to the fact that Covid has led to hardships due loss of jobs, incomes, savings etc. All this came about rather suddenly leaving much of the poor and lower middle class in a pitiable state. The mid middle class has done better but many in that category also faced income reductions. The request I have for the respected Finance Minister is to allow people in the mid income bracket below a certain income cutoff, to write off their LTCG taxes especially if they have sold property in 2019. This will help to improve cash reserves that is badly needed to ride out the pandemic when other income sources have dried out. Mounting bills for food, utilities, children’s education, health care have to be paid off. Please think about this. Thank you.

  32. Jagdish kumar says:

    I fully agree with the facts stated above. Govt should realise our problem. Some of our clients have recently faced corona virus and our staff still feel hesitation to visit there offices and our ca colleagues are facing same problem.

  33. Aparesh Mallick says:

    Sir you all are trying hard to save the traders,but govt is not taking it seriously ,please try to persuade them to extend gst amnesty and income tax

  34. R RAJU says:

    Sir,
    i also agree with your view. Due to covid-19 pandamic and second wave circumstances, staff are not attending duties. it is always better to extend all returns, reports including gst due dates will be extended till 31.03.2021.

    all of our office staff not attending duties due to covid-19 fear

    some clients and accounts are suffering from covid-19 and they are unable to attend and books of accounts for audit.

    frequent changing in all reports

    mostly network problems in remote areas.

    my self also is fearing to come my office.

    even seasonal cough, professionals are fearing.

  35. P.K.KUNDU, ADVOACTE says:

    F.M. & CBDT should extend due date for tax audit upto 28th February,2021 and return up to 31st March,2021 due to messed up situation for covid 19 pandemic. Till now many bank branch could not up date bank statement etc. due to disturbance of computer etc.

  36. Mukesh Jain CA says:

    Lets not fight for tax audit extension. I think clients can fight for this. Unnecessarily we CA’s fight for it & but govt department thinks that we are in mistake by doing. They don’t realise thier own mistake. I feel let assessee fight for this thats better.

  37. Ravindra Dave says:

    One would wish that they would request simplification of tax laws , rules and terminology and forms . That would make people able to do their own work and load these people with clerical work !

  38. CA. M. Lakshmanan says:

    Due to various factors which are beyond the controlof the assessees and representatives the audit of accounts and filing of ROI are getting delayed. Hence the Govt. has to extend the dates of filing ROI as sought by the Association, which will be of great help to the tax paying public, who have suffered heavily due to the COVID – 19 pandamic.

  39. Nirav Mehta says:

    It should be extended till March 2021. They do not understand problems facing by CA’s and Tax Practitioners.
    Lack of Staff in our office as well as in client office,
    Fear of Corona,
    Passbook Printing Machines are not working in many banks,
    New ITR Versions are not opening without Office13,
    Details they want in Returns are much more than Last Year,
    3CB, 3CD are Complicated than Last Year,
    Routine GST Returns are changing,
    Notices from GST Department.
    Lack of facility of Transportation

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