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
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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
Due to Covid-19 It should be extend atleast till 31st March 2021 for IT AUDIT Please confirm the extension date as soon as possible.
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
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.
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.
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
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
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.
Kindly confirm extension of AY 2020-2021 ITR filing dates as requested.
Dear sir,
Kindly extend the due dates early as possible
Yes Date should be Extend as per the demand of the Practitioners and Tax professionals even at the public forum.
Pl extend ITR to 31st March 2021 due to filling date of gstr 9 and 9c is 31.12.2020
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
extension is must, inform as early as possible .
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.
yes the date should be extended and it should be announce at the earliest so that priority of the work can be decided
Yes, date should be extended till 31st March 2021, as due to COVID pandemic situation, the work mode is still not in normal.
Must extend due date up to 31 March 2020, if all other is as same as today.
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.