ICAI requests CBDT   for extension of Due Date for submission of Tax Audit Reports and related Income Tax returns from 30th September, 2018 to 31st October, 2018.

Read ICAI Representation on extension of Tax Audit Due Date, Dated: 17th September 2018

Read ICAI Representation on extension of Tax Audit Due Date, Dated: 10th September, 2018

Related Representation Text is as follows:-

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

(Set up by an Act of Parliament)

Date: 31st August, 2018

ICAI/DTC/2018-19/Rep – 27

Shri Sushil Chandra Ji,
Chairman,
Central Board of Direct Taxes,
Ministry of Finance,
Government of India,
North Block,
New Delhi-110001.

Respected Sir,

Re: Request for extension of time for submission of Tax Audit Reports and related returns from 30th September, 2018 to 31st October, 2018

Our sincere appreciation of your good office action to defer reporting requirements in respects of GAAR and GST provisions

At the outset, we would like to place on record our sincere appreciation for considering the hardships and issues faced by the taxpayers and tax auditors in respect of new requirements added by notification no. 3312018/: No. 370142/9/2018, TPL dated 20th July 2018 in Tax Audit Report (TAR) in Form No. 303 and the favourable decision of your good office to defer implementation of clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the Form No. 3CD till 3I’ March,2019 vide Circular No. 6 of 2018 dated 17th August 2018.

Rule of ICAI through its Direct Taxes Committee inter alia to be a bridge between lax payers and tax administration:

As you are kindly aware that the Institute of Chartered Accountants of India (KAI) is a statutory body established on 1st July, 1949 by an Act of Parliament, viz., The Chartered Accountants Act, 1949 for regulating the profe.sion of Chartered Accountants in the country. Moreover, the Direct Taxes Committee of ICAI is one of the important Committees of the !CAI which is engaged ii the matters related to direct taxes and makes representations to the Government, Central Board of Direct Taxes and at other appropriate forums from time to time on various legislative amendments and issues concerning direct taxes and endeavours to be a bridge between the tax payers and the tax administration.

In the matters of audits including tax audits, the ICAI has responsibility to maintain and enhance quality of reports:

The Government is well aware that the Institute has the onerous responsibility of ensuring and enhancing the quality of services provided by its members to clients and other stakeholders. Conducting the tax audit in an effective manner is, also necessary to ensure that there is no loss to the Revenue. In fact the prime objective of tax audit is to assist the assessing officer to determine income from business or profession.

It is also necessary to emphasize for your kind appreciation that in the context of audit requirements, the chartered accountants are also the stakeholders.

Revisions in Form No. 3CD mid- way is effectively a retrospective amendment:

Against the declared resolve of the present Government

Applicability of revised Form No. 3CD from 20.8.2018 is effectively a retrospective amendment to reporting requirements as assessees filing thereafter will have to revisit  the whole audit process again for the financial year 2017-18 in order to report under the amended Clauses. The would be be against the present Government’s much appreciated resolve of not making a retrospective amendment. In this regard, the Hon’ble Finance Minister in his budget speech on 10.07.2014 said the following:

“The sovereign right of the Government to undertake retrospective legislation is unquestionable. However, this power has to be exercised with extreme caution and judiciousness keeping in mind the impact of each such measure on the economy and the overall investment climate. This Government will not ordinarily bring about any change retrospectively which creates a fresh liability.”

Therefore, we had submitted detailed representation no. ICAI/DTC/2018-19/Rep – 24 dated 2nd August, 2018 to your good office mentioning inter alia the hardships faced by the tax payers and tax auditors in connection with new audit requirements introduced in the mid-way, vide notification no. 33/2018 dated 20.07.2018, the expanded requirements to be compiled by or on behalf of the assessees and verified by the tax auditors etc. By the said representation, we requested your good office to kindly defer all the new requirements for implementation from assessment year 2019­20 and after revising the new requirements in consultation with the stakeholders. However, your good office has deferred two important requirements under clauses 30C and 44 and impliedly the other additional reporting requirements have been continued to be effective from 20th August, 2018.

Introduction of many new clauses in Revised Form No. 3CD applicable w.e.f. 20.8.2018:

A lot of new clauses have been introduced in the revised Form No. 3CD applicable w.e.f. 20.8.2018. The list of newly introduced clauses are as follows:

S. No. Particulars Clause
1. Reporting of income as referred in section 56(2)(ix) 29A
2. Reporting of income as referred in section 56(2)(x) 29B
3. Reporting of primary adjustment to transfer price as referred in section 92CE(1) and whether excess money has been repatriated within the time limit 30A
4. Reporting of expenditure incurred by way of interest or of similar nature exceeding Rs 1 crore as referred in section 94B(1) 30B
5. Reporting       on             compliance                 of
provisions of section 269ST
31(ba),(bb),(bc),(bd)
6. Reporting of deemed dividend received as per the provisions of section 2(22)(e) 36A
7. Reporting of information pertaining to furnishing of Form No. 61/61A/61B 42
8. Reporting on furnishing of report as referred in section 286(2) 43

Sufficient time required to disseminate understanding and to digest the changes before application:

Issues regarding reporting requirements w.r.t. new clauses introduced have already been communicated to your good office vide our Representation no. ICAI/DTC/2018- 19/Rep-24, dated 2nd August, 2018. Both assessees and members require time for understanding the reporting requirements under the new clauses.

Your goodself may also appreciate the fact that our members are based all over India. Members in mofussil and far flung areas also need to be guided regarding the reporting requirements in the revised Form No. 3CD which is time consuming and would be difficult within the statutory due dates for AY 2018-19. The time period required for understanding and implementing the tax audit requirements is minimum from April to September. But in respect of the new requirements applicable from 20th August, 2018, the time period is now quite curtailed as being only from 20th August, 2018 to 30th September, 2018. Thus, the time period of 6 months granted by the law has been curtailed to only 1 month and 10 days.

Applicability of penal provisions of section 271D of the Income-tax Act, 1961 For delay in submission of tax audit reports:

Section 271B of the Income-tax Act, 1961 provides for imposition of penalty at the rate of one-half per cent of the total sales, turnover or gross receipts, as the case may be, in business, or of the gross receipts in profession, in such previous year or years, or Rs. 1,50,000 whichever is less for failure by a person to get his accounts audited in respect of any previous year or years relevant to an assessment year or to furnish a report of such audit as required under section 44AB. It is pertinent to mention that filing tax audit report u/s 44AB within the due date is of utmost importance from taxpayers’ points of view to avoid imposition of the penalty u/s. 271B of the Income-tax Act, 1961.

Further, it may be noted that the said provision causes undue hardship to the genuine assessees especially the small businessmen. The assessee is penalised even for a few days of delay in furnishing his tax audit report. In order to make the ease of doing business in India a reality, such high amount of penalty need to be liberalised. Therefore, ICAI had suggested that the penalty under section 271B may be levied on the basis of delay in number of days in filing/furnishing the tax audit report which may be Rs.1000 per day subject to maximum amount of Rs. 1,50,000.

Also, section 234F was inserted vide the Finance Act, 2017 to levy mandatory fees amounting to Rs 1,000/5,000/10,000 depending on the time of filing and quantum of income reported for ITRs filed after the due date prescribed u/s 139 of Income-tax Act, 1961. This is first year of applicability of the provisions of section 234F of Income-tax Act, 1961. Your goodself may appreciate that even for a delay of one day in filing ITR, the assessee has to incur an additional cost of Rs 1,000/Rs 5,000.

Issues arising due to first time implementation of GST Law:

As you may kindly aware that GST law has been implemented in our country from 01.07.2017. Said GST law has subsumed multiplicity of taxes which were levied in the erstwhile regime on different events (e.g. VAT on sale, Excise on manufacture, etc.). Hence, transitional provisions have been created under Chapter XX of the CGST Act, 2017 as well as respective State Acts to avoid cascading effect of taxes by permitted opening credits under various scenarios for different types of taxpayers. Despite the said provisions, many taxpayers have faced situations wherein due to technical errors or lack of clarity in law, transitional credits have not been availed and said issues are pending before various Courts of the Country. Directions from the Courts will have material effect on the computation of income since availability of transitional credit shall reduce the cost.

Further, as you are kindly aware that the due date for furnishing annual return along with reconciliation statement under GST law is 31st December, 2018 and Financial Year 2017-18, being the first year of implementation of GST law, said filing is bound to throw up many discrepancies when a professional will verify the correctness of the claims or omissions made by a taxpayer as part of reconciliation statement. Any such rectification in the Annual Return shall obviously impact the computation of income. As an example, erroneous claims of tax credits will have to be added to the cost whereas fresh claims of tax credits need to be reduced from the cost. If the rectification relates to fixed assets, even depreciation will have to be reworked. You will appreciate that doing such exercise, being for the first time, shall require substantial time.

It is pertinent to note that due to substantial occupation of time with the filing of GST returns till 20th September, 2018, members and tax payers require time for statutory compliances under Income-tax law.

Also this is to ring to your kind notice that Government is planning to come out with extension for filing  past statements (GSTR-1) to enable corrections. Modalities for the same are yet to be notified. However, it is needless to say that such corrections will have impact on the computation of income.

Moreover, under GST law, any unclaimed eligible input for the previous financial year 2017-18 has to be claimed in the GST return for any month not later than September 2018. After which, the unclaimed input shall lapse, which would be a permanent loss to the assessee.

Many business houses, particularly, SMEs have not claimed eligible inputs properly. Tax auditors have to devote more time to ascertain such lapses and suggest corrective actions. This also would have impact on the total income of the assessees.

The above GST issues are concerning computation of total income under the Income-tax Act, 1961 and for the purpose of proper presentation of financial statements.

Hence, considering the aforesaid issues being faced by tax payers, extension of filing the due date for ITR and TAR is the need of the hour.

Extension of due date of filing ITR forms for AY 2018-19 from 31st July, 2018 to 31st August, 2018:

It is much appreciated by the tax payers and our fraternity that on consideration of detailed representation made by ICAI (ICAI/DTC/2018-19/Rep-23, dated 23rd July,2018) about hardships and issues arising inter alia from late release of utilities and frequent changes in schema, your good office extended the date of filing returns of income vide Order under section 119 of the Income-tax Act, 1961 dated 26th July 2018.

However, the very same extension has also become a reason for extension of due date for tax audits and related returns inter alia for the reasons that in effect, for the month of August, 2018, members would be busy in filing ITR forms of such assessees. They would be left with hardly a month to file ITR forms of assessees falling under clause (a) of Explanation 2 to section 139(1) of the Income-tax Act, 1961 and tax audit report under section 44AB of the Income-tax Act, 1961. Adequate time needs to be made available for filing of tax audit reports so that members can effectively report the revenue leakage to income tax department.

Issues in filling Form No. 61A:

As per section 285BA of the Income-tax Act, 1961, specified persons are required to report transactions prescribed under Rule 114E of the Income-tax Rules, 1962 by furnishing statement of financial transaction in Form No. 61A.

Members have raised concern that the Income Tax Department website is not allowing to submit the forms for the assesses who are not liable to report in lieu of no transactions but have got the notices for not filing Form No. 61A. Since, it has become mandatory for those assessees to file Form No. 61A, but they are unable to file it thereby causing unnecessary delay and hardship in filing their TAR.

Other Statutory Obligations:

Our members are also engaged in finalizing the annual accounts of the companies and conducting statutory audits during the month of September. Moreover, the due date of deposit of second instalment of advance tax is 15th September, 2018. Hence, the work pressure on the Chartered Accountants in September is incomprehensible and they need adequate time to discharge their obligations and at the same time, ensure that the quality of the work done by them is also not compromised.

Constant changes in Utilities relating to Tax Audit Forms:

Further, we wish to inform that continuous and regular updations are being made to the utility of Form No. 3CA/3CD and 3CB/3CD. As of now, already 3 updations have been made since 20.7.2018.

Constant changes in Utilities relating to Tax Audit Forms

Such updations in schema implies that the changes need to be made in the softwares provided by the private vendors supplying such software. These tax audit report filing softwares are being used by the taxpayers/members for filing the tax audit report. It, in effect, delays the filing process further as software vendors requires atleast a week’s time to update its software as per changed schema.

Heavy Floods disrupting the normal life:

As you are kindly aware that in late July and August 2018, severe flooding affected some of the Indian States due to unusually high rainfall during the monsoon season. Due to these floods, the normal life has completely devastated and amongst all the States, and the State of Kerala is the worst affected. Due to situations prevalent in Kerala and other affected areas, the assessees are not able to get the required information such as TDS, Statements and other financial information required for audit and for filing Income tax returns.

Moreover, these floods have also affected other business houses or industries outside Kerala/other flood affected areas having a branch/office or business connection with them. As a result, some assessees are expressing their inability to provide the required information to the tax auditors who are conducting audit under section 44AB of Income- tax Act, 1961. There are cases where a unit or branch of auditee is located in one or more of these regions and the branch auditor who is different from the main auditor, is unable to complete his audit. Due to this, not only the auditor is unable to finalise his tax audit report, the auditee too is not able to finalise and furnish his income tax return.

In the above context, members & assessees have voiced the apprehensions and hardships being faced by them in meeting the statutory obligations in a timely manner.

Efforts of ICAI to supplement the initiatives of the Department:

We all are aware that the formats of tax audit reports were issued very late i.e 20th July 2018 and despite the same, all efforts are being made by ICAI, as a partner in nation building, to bring awareness among the auditors and auditees:

a) Implementation Guide w.r.t. Notification No. 33/2018 dated 20.07.2018 effective from 20.08.2018 has been released to guide the members regarding the new reporting responsibilities under Form No. 3CD. However, even though the same was done in the shortest possible time, the same was possible only to be released on 23rd August, 2018. Members will take some time to read and understand the same before being applied to specific audit cases.

b) Webcast and awareness programmes are being organized by ICAI for creating awareness among the members all over India.

Specified date for tax audit is due date for filing returns:

Section 44AB of the Income-tax Act, 1961 requires the assessee to get his accounts audited by an accountant before the specified date and furnish the same by that date, which for the AY 2018-19 is 30th September, 2018. Further, the due date for filing ITRs for assessees falling under clause (a) of Explanation 2 to section 139(1) of the Income-tax Act, 1961 for AY 2018-19 is 30th September, 2018. The ‘specified date’ for the purpose of audit of accounts and furnishing report of such audit under section 44AB of Income-tax Act, 1961 is the due date of filing return of income under section 139(1) of Income-tax Act, 1961.

Suggestion:

In the interest of the nation as a whole, we suggest and request that the due date of filing returns of income under section 139(1) of the Income-tax Act,1961 for assessees mentioned under clause (a) of Explanation 2 to section 139(1) and also the ‘specified date’ for filing tax audit reports be extended from 30th September, 2018 to 31st October, 2018 for AY 2018-19.

Request to involve ICAI

As you may be kindly aware, tax audit under section 44AB of the Income-tax Act, 1961 is one of the important areas, for which ICAI has always been consulted by the CBDT before making any change in the format of tax audit reports. This was so, since tax audit is exclusively conducted by Chartered Accountants, which makes them the only stakeholder. Even though ICAI’s suggestions were sought for revision of the forms of tax audit, and the DTC of ICAI had submitted such suggestions long back, but the changes have been affected too late and it would have been more beneficial both for the revenue and ICAI, had we been given the opportunity to partner the Department while finalizing the new formats. The practice of sharing and consulting ICAI on the final format of tax audit report before notifying has been followed in past years and was expected his year also. Nevertheless, we hope and request you to involve ICAI, before notifying any such important document. It is pertinent to mention that even the Ministry of Corporate affairs shares and seeks comments on every such important document from ICAI.

We sincerely request you to consider our suggestions and involve us in matters concerning Chartered Accountants at an early stage so that we are able to contribute and avoid such issues. We are hopeful for a positive consideration of our suggestions.

Yours faithfully,

Chairman, Direct Taxes Committee

The Institute of Chartered Accountants of India

End: As above

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155 Comments

  1. C.a parvej says:

    PLEASE EXTEND DUE DATE INCOME TAX AUDIT REPORT AND FILLING INCOME TAX RETURN A.Y. 2018-2019 30NOV. 2018 IN THIS YEAR VERY BUSY SECHEDULE CHARTERED ACCOUNTANTS/ ACCOUNTANTS AND MANY CHANGES IN GST FORMATE SO BOOKS WAS NOT COMPLETED

  2. gvkamalakararao says:

    when there is an extension it should be early decided.
    always keeping us in high tension till last date and they are issuing order.

    After GST implementation there is so much of reconsillation need to be done and this year we require not less than 3 months extra time than previous years.

    hope we get it finally on 10.10.2018

  3. Rajesh says:

    HI ALL..
    HUM EVERY YEAR KYUN BHIKH MANGTTE HAI YEH CBDT SE ..DATE EXTENSION KE LIYE ?
    ALREADY HIGH COURT / SUPREME COURT GIVEN FAVOUR JUDGEMENT WHENEVER
    PETITION FILED..
    YEH TAX TERRORISM NAHI HAI KYA ?
    A LOT OF REASON FOR DATE EXTENSION .. NET PROBLEM /SITE PROBLEM/
    GST RECO PROBLEM/ 3CB-3CD FORM PROBLEM / VERSION UPDATE PROBLEM / ETC ETC
    WE SHOWING UNITY NOT FOR CURRENT YEAR 30-9-18 / 31-10-18 , BUT FOR EVERY FUTURE YEAR ..

  4. Vijay Shah says:

    On behalf of All Accountants We request to your honor to extend Due Date Of A/R filing date from 30th September,2018 To 31st October,2018.

    Declare As Earliest

    Thanks

  5. SACHIN JADHAV says:

    please extended Due date of Tax Audit 31.10.2018 Overall Chartered Accountant 75% Working Pending Face The Technical Issue face Website Crashes Finance Minister understand CA life What is every Day Face issue The Challenging Work so immediate Humble Request Sir Extended Due Date of Tax Audit.

  6. JAY SINGH says:

    PLEASE EXTEND DUE DATE INCOME TAX AUDIT REPORT AND FILLING INCOME TAX RETURN A.Y. 2018-2019 30NOV. 2018 IN THIS YEAR VERY BUSY SECHEDULE CHARTERED ACCOUNTANTS/ ACCOUNTANTS AND MANY CHANGES IN GST FORMATE SO BOOKS WAS NOT COMPLETED

  7. ssraju says:

    It is most unfortunate to see that so many requests are being made for extension of time. This being a transitional year into GST regime, so many issues relating to GST are cropping up during the course of audit. All these issues will have bearing at the time of final GST assessment which is due by 31st December and the same have to be incorporated in the Balance Sheet now being filed. For a professional to discharge the audit function in a meaningful way, it is but necessary that he is given sufficient and quality time. Hence it is requested to extend the due date till 31st October, 2018 which is in the interest of both the revenue and the assessees at large. parties concerned.

  8. G VIJAY KUMAR says:

    Please extend tax audit date 31-10-2018 we have pressure with GST filing returns and we have reconcile the GST 3, GST 1 with the gst returns, please once again requesting CBDT to extend tax audit due date up to 31-10-2018.

  9. Kaushal Kumar says:

    If due date of Tax Audit for FY 2017-18 will not be extended than really many accountants will be hospitalized due to work pressure. and BJP Government have lost their sympathy also with educated people of India and the businessman. Once the Government have made mistake on 31st August it will be another mistake.
    So, Please think for people and extended it to 31st October.

  10. Kaushal says:

    If due date of Tax Audit for FY 2017-18 will not be extended than really many accountants will be hospitalized due to work pressure. and BJP Government have lost their sympathy also with educated people of India and the businessman. Once the Government have made mistake on 31st August it will be another mistake.
    So, Please think for people and extended it to 31st October.

  11. Shanthi Ramesh says:

    It is earnestly requested to extend due to 31.10.2018 or even further for correct compliance. Otherwise, it will be very difficult under GST era. GST itself is a mess.

  12. G.Gadilingappa says:

    please extend tax audit due date 31-10-2018 otherwise accountants are admitting to hospital due to blood pressure for work of GST Filing works and tax audit works

  13. G.Gadilingappa says:

    Please extend tax audit date 31-10-2018 we have pressure with GST filing returns every month 20th please once again requesting CBDT to extend tax audit due date up to 31-10-2018

  14. HIREN says:

    TODAY DECCAN CHRONICAL HYDERABAD GIVEN AD LAST DATE IS 30.09.18, FOR INCOME TAX AUDIT, MEANS NO EXTENSION, SO MANY CA’S AND PROFESSIONALS GONE TO ICU, THIS IS DECTARORSHIP, one side client NOT WILLING TO GIVE FEES, FOR OUR WORKING OF GST AND IT INCREASE BURDEN, AND OTHER CBDT AND GST NOT GIVING TIME , FOR THAT CHEAP SERVER

  15. vivek aggarwal says:

    kyo khud ko bhagwan man ne lag jate ho ap log,itni requests ke baad v koi rply ni,itna v kya atatude,kam se kam je hi bta dijiye ke date extand ke topic pe koi soch bichar kr v rhe ho ap log ya nhi

  16. debjit basu says:

    CBDT has notified that In Tax Audit Report, GAAR & GST Compliance reporting shall be kept in abeyance till from 20th August,2018 to 31st March, 2019. However, inspite of that there are other hardship so please requested to extend tax audit report due date to 31st Oct-2018.

  17. Accountent says:

    AAJ CBDT JO EFILE ,TAXPAY. KE COUNTING BATA RHA HE WO HAMARI ( CA,ACCOUNTANT.ADVOCATE) HE MEHANAT HE TAX PAYR. KO HUM LOG HE IT FILE KARNE KE LEY. CANVENS KARTE HE YEH BAAT CBDT JAN KAR BHE ANJAN HE AUR HAMARI BAAT NHAI SUNTA HE , HUMARI BHE KOI MAJBURI HOGI .

  18. LEELAVENKATESAN says:

    Hon’ble members of CBDT are requested sir kindly extend the due date of filing of Tax audit cases to 31st October 2018. Because the filing of IT returns started this year MAY to June salary Returns, July and August for Business files of NON Tax audit cases, In the Mean time GST Returns every monthly, Quarterly TDS Deductions and e filing of TDS Returns, Advance Tax Payments in the Middle. at least the breath taking time is not available to Auditors community. So it is our humble request sir kindly extend the due date with whole heart to file the returns with proper examination of audit requirements.

  19. Nithya says:

    GFTC and ITBA has Requested Honourable Finance MInister to extend due date of 30th Sept. 2018 for submission of Tax Audit Reports and related I. Tax Returns for Ass. Yr. 2018-19 to 30th November 2018 vide its representation dated 17/09/2018.

  20. G.Gadilingappa says:

    Requesting to extend date atleast 31st October 2018 we are pressure with GST problems please extend we are waiting for further notifications from CBDT Sir

  21. Raj says:

    If the date is not extended in a day or so then it’s worthless, rather it should have been extended at the beginning of the month.
    Moreover, if CBDT is not willing to extend then it should have denied straight away rather then keeping the matter in dark.
    AlsAnyway, if any body has any news whether positive or negative then please post updates.

  22. Md Shahbaz Alam says:

    Request to extend date till at least 30th November 2018 2018 to complete audit in thorough manner. That the date shall be extended ( to 31st October 2018 ) is a foregone conclusion after GSTR 1 date was extended till October end. But need the notification.

  23. Sudhir P says:

    We are in a democracy, not in a kingdom. Afterall it is the whole fraternity requesting a silly extension for all the enough genuine reasons well justified. There is no reason not consider the demand.

  24. Darshan Shah says:

    Request to extend date till at least 30th November 2018 2018 to complete audit in thorough manner. That the date shall be extended ( to 31st October 2018 ) is a foregone conclusion after GSTR 1 date was extended till October end. But need the notification ASAP.

  25. MANOJ KUMAR says:

    Please extend the due of income tax audit till 31-10-2018 because very presser of work & please increase the date in time, at last time date extension hone ka koyi fayda nahi.

    1. ABHISHEK KANSAL says:

      Please extend the due date of audit last date 30 sep to 31 oct 2018, because we have presser of gst and income tax and site is not working proper so many problem .

  26. Supriyo says:

    Oh God,save us.Why we are under going with tremendous pressure? Early announcement is very much essntial.Please give us a chance for our existence.We are trying our best but dept.is not in a position to understand our condion. Please extend the due date up to 31-10-2018.

  27. Nagaveni says:

    Please extend due date 31.10.2018 plz sir plz my humble request…….. heavy pressure in all sides………….. plz sir plz extend date……

  28. Manish Khanna says:

    i am an accountant and working under heavy pressure for gst return and tax audit. please extend the date upto 31st october to release some pressure and also request to announce it asap. we are very much under pressure as all our time was consumed upto 31st aug for finalising non audit cases in view of penalty imposed.

  29. Gurvinder singh says:

    If it extend in last minute…. then of no use since the damage would have been done by filing tax audit without proper scrutiny by most of professionals.

  30. Ashwin Sanghvi says:

    sir,
    i am an accountant and working under heavy pressure for gst return and tax audit. please extend the date upto 31st october to release some pressure and also request to announce it asap. we are very much under pressure as all our time was consumed upto 31st aug for finalising non audit cases in view of penalty imposed.

  31. vijay kumar accountant says:

    gstr-3b late fees should waived from oct2017 toaugust 2018 for the small tax payers to file the returns, as gstr-i late fees waived by yours honour so please waive late fees immeditely

  32. vijay kumar says:

    gstr-3b late fees should waived from oct2017 toaugust 2018 for the small tax payers to file the returns, as gstr-i late fees waived by yours honour so please waive late fees immeditely

  33. RAJESH SEHGAL says:

    The date should be extended to 30/10/2018 as vat gst tds and other labour laws be checked for tax audit and a big time consuming matter.Professionals are working like automatic machines day and night and brakedown of same results in serious medical problems.Dear P.M & F.M take reasonable response for same.

  34. N.Venkatasubramanian says:

    We know the GST Implemented this year. The
    Gst portal GSTR-2A Download option will be given
    only in september. If we verify GSTR-2A and GSTR-3B so many errors taken place. The government also
    adviced the tax payers to take any omission in ITC
    for the financial year 2017-2018 before 30th sep 2018 GSTR-3B Return to be filed before 20th OCT
    2018. So without verification of gst with accounts definately there may be mistake between gst
    and IT Statement. So the CBDT extend
    all the cases to be filed before 30th Nov 2018. It is helpful for taxconsultants, CA’ s to do the work
    properly

  35. Sanjeev Nagal says:

    Respected sir
    Please extend the Tax Audit upto 30.11.2018, there is too much glitches in accounting due to GST Returns, portal not support, accounting not proper with returns, accounting softwares also a big problems (with GST enabled all softwares), consultany taking too much time with clients and accountant for clear entries in GST matching and others DUE Dates comes with shortly.
    How it possible to work like a machine without taking a energy and rest.
    Human body want rest atleast 6 hours per day, and we are working last 6 months like as a non stop machine.
    Please understand our problems according to SOCIAL and PROFESSIONAL.
    Thanks and Regards

  36. Kapil bhardwaj says:

    Sir please put this matter in media house like zee news,aaj tak etc becuaz all assessee and professionals need extend of tax audit due date atleast 31st october 2018

  37. Nitin says:

    Sir Please put this matter about due date extention and our problems facing for audit to SOCIAL MEDIA AAJ TAK ZEE NEWS then govt take early action and extend date

  38. CA DEEPAK SONI says:

    The arrogant and ignorant bureacrats sitting in the air conditioned chambers shall never leave an opportunity to create maximum possible harassment for the tax payers and the professionals. The harrassment on the part of the tax payers and professionals provide sadistic pleasure to these arrogant and ignorant bureacrats.

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