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As we all know Extended due date to file Tax Audit Report and related ITR for A.Y. 2017-18 is 31st October 2017, which the Taxpayers and Tax Professionals across the country were demanding to be further extended till 30th November 2017. One of the Major Arguments and reason for asking the extension was additional workload due to newly implemented GST System and Huge Loss of Working Hours due to Hasty/ Faulty Implementation of GST which was rushed through in a “half-baked” manner.

Although everyone knows that GST has been implemented without proper planning, foresight and institutional readiness but when you ask anyone in Government they will say that it was implemented very well and transition is smoother than what we expected.

Now the moot question is that if the transition is so smooth then why has the Government still not been able to release utilities for all the GST forms as specified by it in GST Rules and Acts? Why is it extending due dates of all GST Forms one after the other? Do you think that it is done merely to facilitate trade? No. It is done to cover the inefficient GSTN system.

Check Some of the Recent Notifications Extending Due Dates of GST Returns:-

S. No. Title Notification No. Date
1. CBEC notifies extended due date to file Form GSTR-2 & GSTR-3 for July, 2017 Notification No. 54/2017–Central Tax 30/10/2017
2. FORM GST-ITC-04 filing due date extended to 30th November 2017 Notification No. 53/2017–Central Tax 28/10/2017
3. FORM GST ITC-01 filing due date extended to 30th November 2017 Notification No. 52/2017–Central Tax 28/10/2017
4. Central Goods and Services Tax (Eleventh Amendment) Rules, 2017 Notification No. 51/2017–Central Tax 28/10/2017
5. Revised Form GST TRAN-1 filing due date extended to 30th November 2017 Order No. 08/2017-GST 28/10/2017
6. FORM GST TRAN-1 filing due date extended to 30th November 2017 Order No. 07/2017-GST 28/10/2017
7. FORM GST REG-26 filing due date extended to 31st December 2017 Order No. 06/2017-GST 28/10/2017
8. Form GST CMP-03 filing due date extended to 30th November 2017 Order No. 05/2017-GST 28/10/2017
9. FORM GSTR-3B Late Return filing fees waiver notified by CBEC Notification No. 50/2017-Central Tax 24/10/2017

What do these notifications signify? These signify that GST is implemented without proper planning, GSTN system is still in development stage and is inefficient. GST System been implemented without testing and proper infrastructure has not been placed for it.

Government may have given some relief to professionals even if they would have extended above due date well before the due date of their filing date but due to their attitude of extending every due date at last moment they wasted valuable working time time of professionals and taxpayers by extending these due dates also at last moment.

Disadvantages of Inefficient system and Unplanned GST Implementation  –

  1. Faulty GST system, architecture and complication of compliance have killed jobs and businesses.
  1. Lot of time of professionals and business people got wasted in compliance with GST Law due to faulty system. Here we are not complaining about additional work due to GST but time lost due to faulty GST system.

So from above it is clear that Faulty GST implementation has resulted in loss of Working Man Hours for Businessman and Tax Professionals, which they may have used in Completion of Tax Audits and Filing of their Income Tax Returns and for such genuine reasons, Extension of due date from Government should have been on Voluntary basis but Government has chosen to not to do so Voluntarily and also ignored the various representations been made in this regard by Various Trade Professionals and Professional Organizations.

S. No. Title
1. 90% of Taxpayer/ Professionals wants Income Tax Due Date Extension
2. Last Minute Form 3CD Schema Change but no extension
3. ICAI Request for Tax Audit / ITR Due Date extension to 30th Nov 2017
4. Request for extension of date of filing of Tax Audit Report & ITR
5. Why time Limit for filing IT Return (44AB Audit Cases) must be further extended
6. Untimely release of GST forms and utilities- Representation to FM
7. AIFTF requests extension of date for filing Income Tax Returns for AY 2017-18
8. Income Tax E Filing Website Crashing issue – Letter to PM by a Citizen/CA on Press Release by CBDT
9. 6 Reasons why due date of IT Return Filing been extended
10. Automatically collecting of GST Late fees is against GST Law

Although Tax Professionals, Trade Bodies, Accounting Institutions and Businessmen have given various representations with proper and justified reasoning for extension, it seems that the government has turned deaf ear to their demand and has not even given one single valid reason why extension cannot be given and why they have made Taxpayers and Tax Professionals suffer for wrongdoing of Government and GSTN System.

We still hope that better sense will prevail and government will extend the due date, understanding the ground realities and problems faced by those who are involved with such compliances.

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37 Comments

  1. Prasant Kumar says:

    What a shame ? Extension of efiling of Income tax and related certificates upto 7th November. Till last moment all professionals as well as taxpayers were waiting for income tax site to file their return. But all were in vain. The site was crashed. Extension of 7 days is only a myth of CBDT. They have no concern about it.

  2. Ganga Ram ,Tax Professional,Meerut says:

    Sir,
    The extended date for audited accounts with repot is to file return with audit report by 7th of Oct.2017.is of too little time to final return & audit repot u/s 44AB of I.T.Act because of greate problem is to face of Server & Net failure .If govt.want to increase such type of service,then the Net or server facility should be on large scale.
    Pl. Look in to the matter
    Gangsram,Meerut

  3. HARIOMSHARMA says:

    If there is no cost to do a thing than it may be accepted by Government in public interest, The Countries are developed where human welfare is high level, if we want to see our country as Developed than what should be????

  4. SMT GEETHA KALBURGI says:

    GST IS LIKE HALF BAKED BASMATI RICE.SO I FEEL THAT THE DATE FOR I T AUDIT SHOULD BE EXTENDED.WE THE PROFESSIONAL AND BUSINESSMEN HAVE SUFFERED A LOT ON ACCOUNT OF IMPLEMENTATION OF GST IN WITHOUT PROPER PREPARATION.

  5. gujjuca says:

    ARUN JETLI JI, F.M.KE LAYAK AADMI NAHI HE, UNKO KUCHH SUZ NAHI HE, OR WO KAHI PE BHI CHALNE WALE BHI NAHI HE, GOV. ME UNKO GALAT BETHA DIYA, BJP KI AB BURI TIMING SURU HO GAI HE, GUJRAT ELECTION KE RISULT DEKH LENA,

  6. Subhash Chand says:

    There are many reasons to extend Due Date and A timely decision is very important than harass and giving stress to citizen.

    A good King never PUNISH its People.

  7. CA SYEDA QAMAR FATHIMA says:

    PL. EXTEND THE DUE DATE. DUE TO GST WORKLOAD, WE COULD NOT FINISH AUDIT IN TIME. NOW, INCOME TAX WEBSITE IS VERY SLOW SINCE THREE HOURS. FACING DIFFICULTY IN FILING THE RETURNS.
    IF THIS KIND OF HINDRANCES CONTINUES, THEN WE AS A PROFESSIONAL , BE DISCOURAGED TO PRACTICE.PL. LOOK INTO THE MATTER & TAKE ACTION.

  8. Ragahavendra says:

    Dear Shri Modiji and Shri Finance Ministerji,

    I am from the beginning voter for BJP I feel that you are doing good job in bringing reforms, let us be slightly slow. Or it will be the time as if it was reflected by your party long back at Shri Vajapayee Period stating that “INIDIA is Shining” and due to the same many small reforms for which business people and common man was not supportive and what ever was filled in Treasury was wiped off for 10 years. It should not happen like that now and what ever is stored because of clean Governence it will be wiped off in 15 years as that level storage will be available to next coming Government.

    So request to help business and common man in complying the compliance by properly extending the dates and make that date fixed by not overlapping the other laws due dates.

    Today i am also finding difficulty in filing he tax audit report due to some many issues which has been explained by my seniors so request you to extend till NOV 31st and don’t extend and use the penalty provisions.

    Thanks
    Raghavendra Gopala Rao
    Chartered Accountant
    9342931041

  9. SYEDA BUJA AKBARI says:

    WE REQUEST EXTENSION FOR GENUINE REASONS WHICH THE GOVT HAS NOT DONE SO FAR. WHY ICAI IS SILENT AND NOT AGITATING.WHY SHOULD WE SUFFER LIKE THIS.WE SHOULD PROTEST.ICAI SHOULD PROTECT US.

  10. M V S N SHARMA says:

    ALL THE GST TAX PAYMENTS WERE ALREADY MADE BY THE ASSESSEES AND THE DATE WAS EXTENDEND FOR FILING GST RETURNS. NOW IT IS TIME TO FILL THE GOVT COFFERS WITH INCOME TAX PAYMENTS. IF THE DESIRED TARGET IS ACHIEVED THEN TAX AUDIT AND IT RETURNS FILING DATE MAY BE EXTENDED THROUGH TWITTER AFTER THE BANK WORKING HOURS.

  11. ANIL KUMAR says:

    You have rightly raised your points. But are we here just to wait and wait on one hand and engage rigorously ourselves day and night on the other hand ? I think, NO and NO. We must speak out to stop this harassment now only.

  12. mahesh says:

    Extension of due date is must, heavy work load and network connectivity is also slowing work. Govt is behaving like they dont care about professionals who request to extension. we are not demanding reservation we are requesting extension

  13. GS Rajaram says:

    Govt should collect tax due from tax payers and then no penalty/interest should be collected from honest tax payers. In such cases extension of time may be liberally dealt with

  14. g c pramanik says:

    I SUPPORT THE DATE SHOULD BE EXTENDED, AS SUCH WE THE PROFESSIONAL AND BUSINESSMAN HAVE SUFFERED A LOT ON ACCOUNT OF IMPLEMENTATION OF GST IN WRONG MANNER WITHOUT PROPER PREPARATION.

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