I disagree with extension of Tax Audit due date. Reasons for the same are as follows :

1. The error currently faced in form 3CB 3CD for Partnership Firms of partners name and ratio option being blocked can be resolved in a way that first save form in draft mode and thereafter in the very end after all required fields have been filled reopen form and change the question 9(a) of change in partnership to Yes o No thereafter in Part A change Status to any other than Firm and re select Status of Firm which will unfreeze the 9(a) option of  details of partners, add name of partners and ratios and save in xml mode. This way forms can be uploaded.

2. More the extension will increase more the clients will become habituated to such extension every year and lazy to provide data to CA for audit.

3. Extension in Audit will result to further delay and thereafter extension in GST audits with due date of 31.12.2018.

4. Once the financial year is over then why to extend compliances pertaining to such Financial year in Current Year.?? Clients tend to forget many things and simultaneously current year workings also get disturbed.

5. Changes in utility of income tax returns are nominal and manageable. Being professional its our duty as CA to guide clients regarding changes in utility or study the utility and upload return by self on behalf of client. (obviously by charging for the same)

In a nutshell : The era of extension needs to be stopped at some point, then why not now.?? Or else every year people will have a sure short confidence of extension of due date, which will make them delay there work and become lazy. ‘Rules are made bearing many further compliances and things in mind and not bearing extension in mind’.

Come on people lets follow Punctuality. The greatest gift of Shri. Late Mahatma Gandhi for Indians.

And we, CA’s being finance partner of Government let make clients aware of there responsibilities towards Finance of Country.

(Author can reached at [email protected] and reviews are highly appreciated)

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  1. Deepak Patel says:

    I appreciate your thought,We are living in Indian culture,so many other matter’s are involved,for tax audit matter we have to collect data from clients analyses it,finalize it and have to discuss with client.This year in indirect taxation law GST introduced in mid period.To file proper audit report and return of income, it requires more time i.e request for extension of time particularly this year.

  2. Sanjay Kumar Bhuwania says:

    Dear Ms. Somani,

    Your profile says you are still a student so not aware of the issues faced by your qualified seniors. A very childish approach to the real issues. In our office, there are 3 CAs and 12 people , all very well versed with the accounting and auditing and return filing and also,the clients are cooperative as well. Are you really aware of various compliance required now a days?? does not seem to be so. So first join the cadre, burn some mid night oil and then give GYAN, not before that. All the best for your future.

  3. Pawan Nathani says:

    Those who file returns early should be rewarded by way of not levying say education/higher education tax, subject to certain ceiling. C.A.s should have that much clients, to whom they can serve timely. No point having more clients just for fee. We Indians do the things at the eleventh hour. See the figures of returns filed on the last date.

  4. S KUMAR from Allahabad says:

    probably aapke paas koi kaam hi nahi hai. issliye aap khali baith kar yeh statement de rahi hai. or it is just ur frustration? nothing else.

  5. SUNIL PATEL says:

    Ruchika K Somani

    you are just kid and you also prove from this foolish article you are kid once complete CA or come in any practice of Accounts, CA, Taxation and then face pressure then you will realized need of extension baccha abhi tere khelne ke din hai lekin papa k sath nahi khelte yaha practice me sab tere papa k barabar hai

  6. karanam subba Rao says:

    Ruchika K Somani sir!
    It is very bad opinion from Your end , why because You have never maintain Accounts on behalf of clients! Accounts and other GST works are faced by Accountants or Consultants ! So You have never think this side and hope you have cruel mentality upon Consultants ! Now consultants or Accountants who are directly involved clients accounts ! if there is no Accountants you need not survive ! So Please kindly Co Operate with us and try to Extend due date as your best !
    Karanam Subba Rao , Anantapur , Ap

  7. Tarun says:

    You are relley person who is out if mind and giving faltu reason not to extend the due date . Either you do no have any work or ……………

    You don’t simply understand the burden of work and the time available to ca and one point that you do not understand is if government extend the due date there is no loss of revenue and there will be sufficient time to check all compliance properly as government job is very easy to make any rule but they do not consider the other aspects and you are supporting that it’s shame


    And we, CA’s being finance partner of Government let make clients aware of there responsibilities towards Finance of Country————————–Firstly become a CA n then write all this…… Thanks for this article

  9. Kanhaiya Chaudhary says:

    Who is that impractical person. I think he and his ca don’t have work of income tax and income tax audit. So he is hitting in the dark. But he should feel the pressure of that ca who have extra load of work.

    A ca, who is auditing the account of that assessee ‘which have gst registration’ can’t complete a audit properly even in two days.

    CA is facing the problem to match the gst return with account.

    So please don’t post this type of article.

  10. Sandeep Rathi says:

    Ruchika, Ur comment is perfect in general but not in current situation. Any firm having most of the cases with GST compliances will not find any point in ur comments. Most of the time of previous year wasted in unnecessary compliances which could be shortened.

  11. Aftab Alam Khan says:

    ‘Ruchika K Somani’ your advise is very good in theory, But in practical, this is not a genuine. Why Govt. itself extended due date in last year (A. Y. 2017-18), and this year for individuals (A. Y. 2018-19). There was some causes to extension. Govt.’s giving support (itself) is genuine but requirement for extension is not genuine ? Due to some uninvited, unexpected problems, CA’s, Taxpayer’s (Back of economy) demand to extend is not genuine ? Only September (one month) is sufficient ?

  12. Ashwin Sanghvi says:

    unbelievable. i am an accountant. the post by you is just unbelivable. you are just not aware of facts and telling everyone lazy.funny. i just can not find any comment on your post.

  13. Mukesh Kumar Arora says:

    Have you considered the irrational approach of the government whereby amendments in 3cd are brought about in haste just 2 month before the deadline incorporating therein information which are illogical and inconsistent. Whole one month was lost in acquiring knowledge about the requirements of newly inserted 3cd requirements. Then suddenly realising the mistake, the amendments are taken back. Who is answerable for this childish approach. Guided by self whims One officer rises and suddenly makes it mendatory to file KYC within a limited time failing which hefty penalty is levied as if the whims of these officers are above law of the land. If the government is so stickler to the deadlines why almost all the deadlines of GST have been extended, because the Government miserably failed to manage the GST implementation properly. If the Government is so sensitive to timely compliance they why ITR Forms and utilities were made available so late, If there is a provision for GST reconciliation Statement to be furnished, then why the same has been introduced just in nick of the time. All these only point towards arrogance of the Government officers and ministers who are totally oblivious of the problems of the professionals. If the Government really wants the compliance to be made by the assessee, it should make the law simpler and understandable. It is only because of the efforts of the professionals that complicated laws are enforced and complied with by the general public.

  14. KIRAN says:


  15. GRA says:

    The Nation’s ” Income tax and GST e.t.c., is being collected behind the scene by the hard working professionals , by doing this thankless job they get blood pressure , blames and ” fix” them more responsibility for quality work ! . They hardly take any leave or rest in their life time , they had to work and study day in and day out , where as disregarding all the facts , just please CBDT or stooges of CBDT are posting irresponsible articles and unfortunately published by our Taxguru !

  16. Rajiv Gupta says:

    Ruchika deserves criticism like anyone else and that way people become aware of the realities. Everyone knows that how difficult it is for CAs as well as general businesses in last one year to manage things on the part of GST and ewaybill, how many times the GST rules and even act has been changed, how many times ewaybill or GST Site was crashed. So ruchika please do a little deep study and you will got to know the hard realities. Any way your efforts are good. I am sure that you are a well wisher of Govt but don’t be bhagt.

  17. Sudip Kumar Chaudhuri says:

    Ruchika Mam,
    Your post is very nice for reading. But I think unfortunately you have not gathered so much experience to feel the situation that Professionals are facing. You first complete your study and start Practice independently and only then you will be able to understand the actual situation. You will also learn what is Work Pressure.
    Best of Luck for your future.

  18. Vikram Mahajan says:

    Dear Ruchika,

    I am totally agree with you, nice write up.
    I wanted to ask some points please reply,
    1. What was your employer / Principal first reply by reading this article?

    2. You are working in a firm/ company which undertakes only Tax Audits?

    3. Whether solution for Partners issue in TAR is provided from the Department?

    4. Why the department want to change schema or format in current year though we are filing returns of previous year?

    5. Last one, are you on study leave or working till 30th September?

    Reply awaited.


  19. dipesh shah says:

    The whole brazen and arrogant premise of the writer is that extensions are required because of ‘ Laziness ‘ of either the client or of the professionals.I wonder whether she has enough experience of chartered accountant firms where despite sitting late hours throughout the year , our colleagues are struggling to cope up with the workload.How many chartered accountants are ‘lazy’ for that matter ? How many chartered accountants leave their offices before 8.00 PM throughout the year ? she also fails to understand that government loses nothing by extending dates for a month.Due to one month extension , the individual filing of returns increased manifold.Naturally the spill over of individual filings till august would affect september work.

  20. Dev says:

    Hi.. may be u r in job not in practice. U r not aware that GSTR 1 is again not working. How the people or CA will get the reconciliation of the GST data and file the correct TAR before Sept. They have to again rework all for filing of GST annual return.

  21. PRAVIN KUMAR says:

    If you complete all your files go and sleep but don’t
    post useless and discriging article and opinions.since many days we have been working day and night.
    Thanks again for your opinions .

  22. Sushil says:

    Before gst it would be possible and correct thing to do but if you saying for now it’s totally wrong.i think you do not have that much work so you are unable to understand the work load

  23. poonam gupta says:

    what a bullshit. Doing nothing is great. A practical person who has to create a balance between client, work and whims and fancies of government online portal will always demand an extension. May be a student won’t appreciate and understand these issues.

  24. Gaurav Jain says:

    It’s not her mistake to have such an opinion, in one way she’s correct, but as she’s a student and an article as well, her working days for preparing audit reports and extended working hours also gets extended with the date extension.
    So she’s just representing a perspective of articles and staff. No need for CA’s to take her article too seriously as we know the basis on what we are demanding extension of date.

  25. Shahul says:

    What we are fools to request for extension as you suggest that no need. Come to field of unknowledgable clients for whom how many times we are calling since from July we are calling but they will not follow its our duty l. If 31.8 not extended easily we can but due to this all happens please don’t interfere here if you finished your work go some holiday place and enjoy with your family.

  26. Suresh says:

    Are you student! then why r you expressing any bullshit in this important forum.First have experience with some small ca firm then write your views.

  27. Mr Nitin Mali says:

    In this year 2017-2018 first 3 months vat audit report and remaining 9 months GST audit as not possible to complete the tax audit and monthly regular gst returns.

  28. Anand Vahalkar says:

    Qualification of author is ‘Student’ of CA/CS/CMA. Once you become a qualified professional, you will realise, what / which professional problems are there. First you must suffer professional pains then provide reasons. Do you think, the request which ICAI and other professional bodies are making, without having valid reasons? Are they really fool to request the Government?

  29. P N PATHRUDU says:

    i think as per you profile you may have own house with all facilities like car and ac but you dont think every house in india have these facilities. if you complete all your files go and sleep but do not post useless and discouraging articles and opinions. many of our professionals have been working day and nights.

  30. P N PATRHRUDU says:

    I think as per your profile you should have own house with all facilities and car but don’t estimate every Indian have same facilities. If you complete all your files go and sleep but don’t post useless and discriging article and opinions.since many days we have been working day and night.

  31. Yogesh S. Limaye says:

    Ms. Ruchika Somani,

    I am happy with the issues raised by you.

    Being a practicing CA and having work in the areas of GST return and tax audit report, I have fair idea of the situation.

    I broadly agree with you but would appreciate if you address the situation in a holistic manner and address what each of us, us means client, Govt, CA firm should have done or that could have been done on a periodic basis.

    please avoid only a theoretical approach that the client should have maintained the books etc.

    Expecting another article from you on this issue.

  32. M D PANDA says:


  33. The specialist says:

    Mr 5 reasons
    It is quite a proved fact that with gst implementation major days of a month are imvolved in filing gst returns
    I suggest with immediate effect pls sit to file gst returns. Sit to finalize a few clients tax audit accounts

    After this practical. Experience. I think u will publish 10 reasons to extend dates

  34. VANITA GUPTA says:

    What bullshit. If we are to be finance partners of the government then government should first ensure better infrastructure to clients and professionals, Better coordination between the various government departments not inflicting cmpliances at the drop of a hat latest being DIR-3KYC. You must be having a large firm with division of responsibilities but for small business and professionals it is becoming increasingly difficult to survive.

  35. P.R.Rajendran B.Com.,MBA says:

    Dear Gentleman,
    Your intention is good that we will be habituated in extension and the affection of current year work.
    But,you didn’t realize the scenario.The couple of 2016-2017 and 2017-2018 years affected by breakthrough of Demonetization and GST implementation.
    During 2016-17 Professionals suffered a lot of burden in the midst of regular work with new compliance,reply to cash transaction notices and all that.
    During 2017-2018,introduction of GST brings lot of compliances ,unclear picture,no option of revision in returns,problems in setoff of credits against Tax dues,inability in filing TRAN 1.
    How could regular time will be enough to meet the compliance even when Professionals,CA’s working more than 12 hours a day?
    If it is a regular stream of taxation,Extension is not needed.But,When in un ordinary situations, extension of time is urgent need of a hour.

  36. Vivek says:

    Sir.As you are a student and not a full fledged finance professional,has not opined according to the view points of a professional who is responsible for every act of him as well as for the client.
    Now a days,it’s just a self proclamation that CAs are the papartners in economic progress of the country rather they have been labeled as well as made accountable for every financial lapses or irregarities In other words ,a kind of Fear and bonded professional atmosphere has been created.

  37. VANITA GUPTA says:

    What bullshit . If era of extension needs to be stopped then era of better infrastructure by government needs to be in place, era of better coordination between various government departments needs to be at place. We cant blindly follow whatever government thursts on us in the name of compliances. Latest example being DIR-3 KYC . Maybe you are a big firm with division of work but what about small time practitioners?

  38. Rajesh Popli says:

    CA’s being finance partner of Government let make clients aware of there responsibilities towards Finance of Country but first of all govt should think about responsibility to issue forms. when all the things are going online and govt online structure is still slow and slow . This should be improved then our responsibilities starts


    Sir,your suggestion and argument on extension of time for tax audit is to the extend it is favorable , but there are so many causes by which request is to be made for extension of time for filing TAR in time.

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