Advocate Akhilesh Kumar Sah
Requirement for extending due date of September 2019 for filing audit reports and related ITRs
The due date for a person (other than a company) whose accounts are required to be audited under the Income Tax Act, 1961, may be increased to 31st October 2019 as the numbers of cases of audit are increasing and auditors have to incorporate data of GST Returns in the audit report apart from checking of the purchases, turnover, ITC, etc., and also tax audit forms have seen changes.
There remains double work on the due date of September, firstly the audit of accounts and secondly, the filing of returns after the accounts have been audited. The huge rush at last also creates server problem at e-filing site.
Legal requirement:
According to the Explanation 2 of Section 139(1) of the Income Tax Act, 1961, for the purposes of the sub-section (1) of section 139, “due date” means,—
(a) where the assessee [other than an assessee referred to in clause (aa)] is—
(i) a company; or
(ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or
(iii) a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force, the 30th day of September of the assessment year;
(aa) in the case of an assessee who is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year;
(b) in the case of a person other than a company, referred to in the first proviso to this sub-section, the 31st day of October of the assessment year;
(c) in the case of any other assessee, the 31st day of July of the assessment year.
It has been seen in the last years, the Hon’ble Courts have ordered for the enhancement of the due date of the September month looking to the inherent/practical difficulties.
Therefore, the due date of September, as above, may be increased well in advance to October 31st, 2019.
Plz extend dt 30-11-19
please extend tax audit due date 30.11.2019
Please extend due date TAR at least 15 November
Tax Audit & Return filing date to be extended because the Accountant , Chartered accountant & Tax advocate are under very huge pressure of work due to implementation of GST.
Due to heavy pressure of GST it is highly required to be extention of time from 30th sept,2019 to 30th NOV’2019 .
Please Extend the Tax audit due date as soon
respected madam, kindly extend the tax audit report date at least 31.10.19, please inform us prior last date
Required extension.
Due date should be extended as there are lot of compliances to observe this month. Govt should realize the practical problems. Actually they are taking all decisions in a cold house.
Please extend Audit report submitting date
SIR/MEDAM
PLEASE TAX AUDIT EXTENDED 31.10.2019
Audit Due date extion of 30 November 2019
Please extend due date atleast on month
Plz extended audit due date..
extend due date 15/11/2019, oct month heavy work load in gst and tds returns
extend due date 15/11/2019
extend due date 31/10/2019 , and inform extend due date prior, not in last date.
Please Extended last date of tax Audit Report And ITR till 30/11/2019
Tremendous pressure till 10 complete GSTR 1,,,,UpTo 20 file 3 B. Only 10 days Left to finalize books .. reconcile all accounts and match 2a from books ,,,, so pl extended UpTo 30 Nov
due date should be extended to at least 31.10.2019
yes due date should be extended upto 30 november 2019
Respected Mam, Please extend the due date of TAR & Audit Report till 30-11. Because all C.A., Tax Professional were busy in filling of Non audit case ITR till 31-8 & some festivals like Ganesh Chaturthi also in Sept. Except this 2 monthly GST Return also requried to file in Sept. Flood also effected most of the part of country. Please extend
Please extend time limit for tax audit sep. 2019 to 30.11.2019
Please Extend Due Date upto 30.11.2019
MAM WOULD REQUEST WITH YOUR GOODSELF PLEASE ARRANGE TO EXTEND DUE DATE FOR TAX AUDIT AS STILL WE HAVE OVERCOME WITH INDIVIDUAL RETURN, SO IT WILL TAKE TIME TAKING MATTER TO RECONCILE DATE WITH GST RETURN & INCORPORATE IN TAX AUDIT REPORT, SO PLEASE ARRANGE TO EXTEND THE DUE DATE FOR 30.11.2019
Please extend time limit for tax audit sep. 2019 to 30.11.2019
please extend due date for 44ab tax audit to 30th nov 2019
pls extened tax audit date up 30.11.2019
please extend due date of tax audit 30.11.19
Pls extend due date prior, not in last date.
Kindly extend the tax audit date.
Dear Madam
Please due date ext-ion of audit return up to 30 Nov. 2019
Due to GST monthly and Annual Returns, the Businessmen are facing tremendous pressure.The Load of Tax Audit in between is just unbearable. Moreover September and October months are festival months. The date of tax audit should be extended atleast till 15th of November. Rather the Law Makers should realise the practical difficulty and permanently fix the date of Company and Other Audit to October month of the Assessment year.
yes date should be extended
AUGUST2019 HAS BEEN CONSUMED FOR NON AUDIT WORKS. SO WE BADLY NEEDED TIME FOR EXTENSION OF AUDIT
Audit date extend because no time prepare to check account than audit do kindly as soon as possible audit date extend for 31/10/2019.
Yes Date must be extended. Because less available times for audit work when there is an extension of non audit return filling date.
Yes, date should be extended till 31st October 2019
I request to the Concern Authority to extended the due date 31-10-2019 and request to date soon so that we can give for work in free mind .
Please extend tax audit upto 30.11.2019 ROC filing 31.12.2019 and finally GST annual upto 31.03.2019
dear madam kindly extend the due date for tax audit as we finished august 2019 in filing of individual cases
just last week full rain in mumbai. Madam humble request for tax audit extension till 31.10.2019. we expect positive from you as your first year mam we will thankful for you for this
please extend time limit for tax audit sep 2019 to 30.11.2019
Extension of due date for Tax Audit is a must .
Yes, date should be extended till 31st October 2019
Please extend the due date to October 2019
please extended date upto 31 oct 2019
YES DATE SHOULD BE EXTENDED
AUGUST2019 HAS BEEN CONSUMED FOR NON AUDIT WORKS. SO WE BADLY NEEDED TIME FOR EXTENSION OF AUDIT
yes date should be extended
Why do you want to spoil our diwali ha ha. 20 days still to go. Its easily doable