Tax Bar Association, Guwahati has made a Request for Extension of Due Dates for furnishing of Tax Audit Report & Income Tax Return for Assessment Year 2020-21 to Smt. Nirmala Sitharaman, Hon. Finance Minister of India. Request is been made to extend the due dates of furnishing of Tax Audit Report U/s 44AB to 28th February, 2021 and Income Tax Return due date to 31st March, 2021 for all type of assessees.
Tax Bar Association
(Registered under the Societies Registration Act, 1860)
Sreeram Market, 2nd Floor
Chatribari, Guwahati 781001 (Assam)
Dtd. 19th December, 2020
Smt. Nirmala Sitharaman
Hon. Finance Minister of India
New Delhi – 110001
Subject: Request for Extension of Due Dates for furnishing of Tax Audit Report & Income Tax Return for Assessment Year 2020-21.
Established in the year 1977, Tax Bar Association, Guwahati is working dedicatedly and continuously for the benefits of the Professionals, Trade & Industry by way of imparting knowledgeable seminars & webinars by various experts in Industry. Today we have more than 450 professionals & tax practitioners associated with us from all over North-East India.
We believe in taking all the requisite steps and actions to ensure smooth & complete tax and other statutory compliances by the stakeholders. We always believe in helping professionals in resolving genuine grievances & effective implementation of law.
We wish to bring to your kind notice the following problems being faced by taxpayers/tax professionals due to the ongoing COVID-19 pandemic and the resultant need to further extend the various due dates under the Income-tax Act, 1961 for A.Y. 2020-21.
We appreciate the efforts of the Government for the manner in which this pandemic has been tackled and country is saved from community transmission phase of pandemic. We also appreciate the extension provided for Audit Report furnishing & income tax return filing of non audit cases upto 31st December, 2020. The whole world has witnessed and is currently witnessing nightmare of COVID-19 pandemic. Due to COVID-19 Pandemic, Govt. had imposed PAN India lockdown from 22nd March, 2020. Although country has been unlocked gradually but the severity & fear of this Corona Virus is not yet reduced. Presently country is passing through 6th phase of unlock but still there are many restrictions on free inter – state movement to a certain extent, time to time night curfew imposed in many states has hampered intra state movement also.
Due to fear of getting infected, people are hesitant to travel & preferring work from home, many people who went to their native place during lockdown have not returned back to join their duties / offices due to non availability of hostels, mess facility near to their work place, covid fear, etc. Due to this restriction of movement, several industries and private offices are still not able to resume functioning to their full capacity and are still struggling to function at a certain level of normalcy. This also includes the offices of the Chartered Accountants and Tax Practitioners.
Most of the offices are forced to operate with reduced number of staff due to corona related health issues. Access to client data is not available easily. The details required for completing audits and carrying on tax audit and filing the return of income are not being received promptly and thus completion of audit efficiently is taking more than twice the average time it usually takes for completion of any audit. Further, data verification, analysis, audits etc requires more time and efforts by the professionals.
To conduct the audit efficiently & effectively, Auditor needs to travel to the place of auditee which is very difficult in this pandemic time and exposes them to the risk of contracting this deadly covid virus. Further, the senior citizens including senior professionals and senior assessee are advised to stay at home only. Several Chartered Accountants, Tax Practitioners and there staff have been infected and have not been able to work for minimum of 14 days.
These limitations & restrictions are making it very difficult for the assessee, the Chartered Accountants and the Tax Practitioners to comply with the present extended due dates. We have been approached by many members expressing their concerns at the difficulties being faced because of the COVID-19 pandemic. Most professionals and their client tax payers are of the view that it is impossible to meet with the various deadlines for income-tax compliances as their focus right now is on getting their operations on track.
The due dates for filing Income Tax Returns and Tax Audit Reports for A.Y. 2020-21 have been extended to 31st January, 2021 and 31st December, 2020 respectively. For income-tax assessees who are not subject to any audit, the due date for filing the income-tax return for A.Y. 2020-21 stands extended to 31st December, 2020. During the month of December, there are much other compliance to be made like, payment of Advance tax, filing of relevant GST returns, GST Annual Returns over & above audit & tax returns. These are indeed unusual times and hence it is impossible to file all the required reports and returns within the present due date of 31st December, 2020 which seemed reasonable at one point of time.
In view of above genuine hardships & difficulties being faced by the Professionals as well as by the Trade and Industry, we are requesting you to extend the due dates of furnishing of Tax Audit Report U/s 44AB to 28th February, 2021 and Income Tax Return due date to 31st March, 2021 for all type of assessees.
We will be highly obliged and appreciate if a timely and prompt decision (well before the present extended date) is taken in this matter.
We look forward for your kind consideration to our genuine request.
|For Tax Bar Association|
Ph : 93650-09126; 98640-95646
|CA. Somesh Bose
Direct Tax Committee Chairman
Ph : 94351-11678
Copy to :
1) Prime Minister’s Office, New Delhi
2) Hon’ble Minister of State for Finance, Govt. of India, New Delhi
3) The Revenue Secretary, Govt. of India, New Delhi
4) The Dept. of Revenue, Ministry of Finance, Govt. of India, New Delhi
5) The Chairman and members, CBDT
|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|