Chartered Accountants Association , Surat has once made a representation to Finance Minister for Extension of time Limit for filing IT Return (44AB Audit Cases) / tax audit date for ay 2017-18 / due to Work related issues in GST which arise due to Due to the hasty implementation of GST.
CAAS has requested for tax audit due date extension for AY 2017-18 and also requested CBDT to issue a suitable notification order extending tax audit due date for ay 2017-18 notification alongwith extension of due date of Income Tax Reruns which were falling due on 30th September 2017
Text of the Representation is as given below-
Chartered Accountants Association, Surat
Ref: CAAS/Representations/2017-18/02, Date: 15/10/2017
To,
The Finance Minister,
Ministry of Finance, Government of India, 134, North Block,
New Delhi – 110001
Respected Sir,
Subject: Re: Extension of time Limit for filing IT Return (44AB Audit Cases) and Work related issues in GST
As you are well aware of our Organisation – Chartered Accountants Association, Surat (CAAS), we would cut-short to our representation, which requires an utmost and urgent attention. As a part of its objectives, Chartered Accountant’s Association, Surat, a non-profit organization, works for the betterment of Chartered Accountancy profession, more specifically with respect to softer issues like better working conditions and standards for members of Chartered Accountancy profession, through representation like this. The present representation concerns around the deteriorated working conditions and lowering of work quality standards due to haste by the government in implementing various laws, rules and procedures.
Our Representation:
1. Due to the hasty implementation of GST, it has jeopardized the routine work of tax audit as well as ITR filing. On one side CAs juggling with GST and Tax Audit, find it extremely difficult work, while on the other side, time devoted by the tax payers in resolving audit is also quite low, since all tax payers are busy in complying with the GST procedures. Tax Audits were to be completed by 30th September 2017, however due to GST, due date was extended by 1 month. This shows that your ministry is wellaware of the implications in dealing with a failed outsourced network – the GSTN. Also, regarding the various returns to be filed under GST laws, your department had advertised so much simplicity, coupled with the so-called push button softwares and GSP Services with API capabilities, that everyone thought, GST compliance would be simple and easy to comply. But that turned out to be a myth.
However, a looking at the figures of return filing by the Income Tax Assessees upto 30th September 2017, it can be inferred that approx 75% of Corporate Assessees and 50% of other auditable entities u/s 44AB are yet to file their Income Tax Returns and Audit Report, which they had been doing at the close of due dates every year.
However, the overall wastage of public time due to GST, in terms of total man-hours, man-week or man-month, could be seen from the above chart. In other words, due to the superfast GST, the train of Income Tax compliance is late by 2 month, out of which one month would be required to fulfil GST compliances, whereas the other for IT Audit. Change related to quarterly filing for entities with turnover less than Rs.1.50 Crores was although declared, but notified in mid October i.e. 13th October 2017, which is of literally no relief during the heavy audit compliance period of October 2017. Hence, unless additional time would not be granted to comply with Audit and IT Procedures, the assessee would have to suffer from penalty u/s 271B and interest u/s 234A of IT Act. Besides, due to hasty verification of financial information, there is an inherent risk in audit, that material mis-statement may go undetected, which would be detrimental to the interests of the revenue and the overall purpose of tax audits. Hence, for quality work we mandate sufficient time and extension of due date as per para 6 below.
2. Earlier in July – August 2017, due to heavy floods, tax payers from various parts of the country including Gujarat could not either start their audit work or even start their accounting work. Some of them had even lost their basic accounting records. In such situation, it is extremely tough for anyone to get their accounts audited. Hence, we require a due date extension for filing returns. Should you require to cross check, here is the source of information:
a. https://en.wikipedia.org/wiki/2017_Gujarat_flood
b. https://en.wikipedia.org/wiki/2017_Northeast_India_floods
c. https://en.wikipedia.org/wiki/2017_West_Bengal_floods
d. https://en.wikipedia.org/wiki/2017_Mumbai_flood
3. India is Known to be a country or religions. Tax Payers, Tax practitioners ana Chartered Accountants, also being Social animals, belong to various ethnic groups and follow various faiths and beliefs. During the month of October, there are numerous weekly festivals like Muharram, Durga Pooja (West Bangal), Diwali, etc. Extension granted by CBDT vide notification No.F.No.225/270/2017/ITA-11 dt.31/08/2017, has resulted into overtime working by tax practitioners and Chartered Accountants during the festive season and possibly even on holidays. This already hurting religious feelings of a Large number of tax payers as well as tax practitioners (including CAs). It may be noted, that even Advocates having courtroom practice, enjoy summer and winter vacations. Thus, for a balanced, social and family life of Chartered Accountants, we hereby raise our concern over the deteriorating working conditions and earning standards of practitioners, and also demand an extension of time Limit as per Para 6 below, so as not to spoil festive weeks of practitioners during Diwali.
4. As a matter of fact to be brought to your notice, during the last few years, tax practitioners and especially Chartered Accountants, have been toiling too hard to help you achieve your fiscal targets. As can be seen from the below chart, the proportion of return filed after office hours is increasing alarmingly
| Particulars | 2015-16 | 2016-17 | 2017-18 | % Increase |
| % of Returns Filed Outside Office Hours | 53.58% | 50.78% | 54.56% | 7.44 |
**Source: www.incometaxindiaefiling.gov.in
Thus, if any tax practitioner’s office has a shift is of 8 hours, which as per above information forms less than 50% of total actual working hours, then approx 100% of time is overtime. Practitioners toil late night, to provide quality of work as per committed norms of ICAI, making their working shift of above 16 hours. And if time to eat, pray and love is deducted, the remaining time is an inhumane figure to get a sound sleep. And in return, they get meager remunerative amount. These calculations are based on a normal lot of 60 audit assesses to 1 CA.
5. It is an unwritten and unacknowledged fact, that CAs although not legally bound to deliver any particular service, but as rightly termed by Hon’ble Prime Minister of India, as Rishimuni, who strive for perfection and professionally deliver work to its results. However, considering the extreme complexities of existing laws, when read between the lines, and which have to be complied either as auditor or consultant, and work has to be taken from dumb machines, which seldom deliver service on time, the CAs have to take on the heat. One such aspiring Chartered Accountant CA Shri Tejas Manharlal Desai (Aged 42) years had gone 
into depression and later committed suicide on 13th October 2017, due to excessive GST compliance work. However, those who are still alive are dying at a slow pace within their offices. Due to such excessive work pressure and continuous sitting, members of our fraternity have become vulnerable to fatal diseases like hypertriglyceridemia, hyperlipdemia, hyper-tension, hemorrhoids, blood pressure, high sugar, Insomnia, mood swings and many more. All these are unfortunate methods of earning as well as dying. Hence, we need a sitting with you along with the officers of the Finance Ministry, with regard to simplification of compliance work. Please provide your suitable time at the earliest.
6. Sir, do you think, the tax professionals and CAs are robots, switching and routing their time and energy in multitasking to achieve your goals, completing Tax Audit on one hand as well as GST compliance on the other, amidst vicious cycles of GST late filing fees of Rs.200 per day, which were promised to be waived, by you through a press release announcing the recommendations of 22nd GST Council meeting, but the promise was never notified in writing till date. This also shows, that your own men don’t follow your orders. Is the situation of Government so pitiable, that it has to earn money out of self-created problems and a failed network. The innocent tax payers, relying upon your press release promise, have resorted to quarrel and demeaning behavior with their Chartered Accountants due to upfront collection of this hidden late fees by GSTN, without which the tax payers are not allowed to file GST returns. Hence, we require an immediate stoppage of bottlenecks created by GSTN in the form of Last minute demand of Late filing fees. Since, by the time it is paid, another late fee are charged and levied. Besides, we demand a complete refund of the erroneously charged Late fees to the Electronic Cash Ledger of respective tax payers.
7. Thus, during this historic year of paradigm change in taxation, although, which was hastily implemented along with other factors as enlisted above, we demand an extension of time limit for the following:
a. Income Tax Return Filing due date, which was extended till 31st October 2017, be further extended till 31st December 2017 to reduce/spreading over the work
b. TDS Return Filing due date, which is 31st October, be further extended till 30th November 2017.
We hope, our representation would have appraised you in light of various hardships faced by the stakeholders, and are also hopeful, that you would do justice to our grievances.
Thanks & Regards,
| For Chartered Accountants Association, Surat | |
| CA Rasesh Shah
President |
Secretary
CA Hardik Kakadiya |
Copy to: ‑
(1) Prime Minister’s Office,
152, South Block, Raisina Hills, New Delhi – 110011.
(2) Secretary (Revenue),
128/A, North Block, New Delhi – 110001
(3) Chairman, Central Board of Direct Taxes,
North Block, New Delhi – 110001
(4) GST Council Secretariat,
Tower II, 5th Floor, Jeevan Bharti Building, New Delhi – 110001
(5) Chairman, Central Board of Excise & Customs,
North Block, New Delhi – 110001
Also Read-
Request for extension of date of filing of Tax Audit Report & ITR
(Republished considering the Sensitivity of Issue)
i shocked that my government is heart less who not date extend before diwali i hope today government gift in diwali.
Dear All, I request all states CA ASSOCIATION MUST SUBMIT THEIR REQUEST FOR EXTENTION OF FILING DATE.. I feel this strength is not enough , though our reasons are genuine…
Due to lot of pressure of GST work , it is not possible to complete Audit work in time. GST ,it is continuous process , still we are struggling for the same. so Tax Audit extension is highly expected.
Yes, what Mr. Anil Rao says is a vital factor which has to be considered while pushing for further extension of time otherwise it will have cascading effect
The AGM of companies continue to be on or before September 30 on paper, except in cases where companies have taken extension !
come on karnataka so for no comments on this issue please join the issue for extenstion
Good petition but its high time for us as we want to provide all service i.e Tax audit, GST returns, Company audit, etc under one roof with limited staff but not focus on in specialized services.
We should encourage new CA fraternity
Right from the day a CA entered this profession a majority CAs never enjoyed Diwali because of Nov exam tension and after qualifying another tension of meeting the various deadlines like tax audits, scrutiny assessments, Roc matters and now added burden of hasty implementation of GST law and rules which kept changing from day one. There can never be a happy Diwali in the horoscope of CA. So never wish a CA a Happy diwali
I highly appreciate the timely action taken by Surat CA association which has served as voice of many voiceless tax professionals. I wish that all CA associations should go to the High Court of the respective state if the CBDT does not give extension by 20.10.2017 as professionals are spending sleepless nights and tensions are rising high day by day, earlier declaration of extension shall relieve the tension which ultimately help for better compliance.
Yesterday Rajasthan assn has made a request . Today Surat assn . Pl come out all assns. throught India and raise your voices . Time for raising requests is over now only we have to raise our voices. Losing one young CA because of this stupendous work making the blood boiling. Within
Oct 20th GSTR 3B has to be filed and the challans have to be paid and oct 31 July GSTR 2 has to be filed and where is the time to attend the Tax audits. So even if the time is extended on 30th Oct 12 AM it is of no use. By that time we are not prepared to lose some more colleagues. So if the time is not extended immediately up to 31st Dec., no more requests only choice is to shut down computers all over India. The Ex FM was so inhuman and making the lives of professionals miserable in these seasons. Ultimately the recent raids on his sons empire shows that by looting the public wealth and professions efforts and hard work he has invested lakhs of crores in overseas countries. whose money it is. It is all from taxes paid out of hard earned money. In such a situation why one should struggle and make these fellows happy.
The only medicine and booster for the professionals who became sick because of working day and night is extension of time for all compliance including the ROC up to 31st Dec.
So this is humble, sincere and serious request as well as demand to all those authorities to consider this as as extraordinary situation and co operate with all the players involved in this to make a GST a big success. If the professionals are good the clients are good , if the clients are good the business is good and if the business is good the govt will get the taxes good and after that it is left to the govt how to make use of the taxes to the fullest benefit of the country and should see that it reaches every nook and corner of the country.
Yes, extension is required, because of GST we have lot of work is incressed to maintain account, and to understand the producer.
What is the status of Deemed Export on GST.
My query is that Procurement of Materials for Supply to ONGC site by Contractor who has been awarded the contract under ICB Norms is exempted from the payment of GST
Tax audit date must be extended due to heavy load of GST compliances. Govt. Should immediately issue notification regarding date extension.
Yes due to various due dated like TDS, GST 3B, GSTR -2, Tans-1 and all other Works Like EPF and ESI we are so puzzled and overloaded that we can not provide the quality that our government expects from us. We are also sacrificing our festival times and family time for these unexpected deadlines.
Well drafted representation… needed extention…CA community also to enjoy Diwali festival and also Nov 2nd wk office staf shall return to complete the work.
Good job sir really appreciated
Apart from above i further request you to make request for extension of MCA date also (since if FS,audit report is not prepared how the annual return would be filled)
and further make request you to make presentation for easy compliance of gst and aviodness of penality atleast first 3-4 month
Good Job
This effort and request is genuine..,previous year same time , I was free of mind after finalising and filing complete files in hand.. all compliances were filed and relaxed.. But this year not even started auditing works related to 44AB cases, too much busy and spending maximum time in working for GST only since july 17. Let CBDT understand this practical difficulty and tension.. and I request to extend the date of filing .
Why, even company law returns filing date of 30th Oct also needs to be extended till nov due very same reason. Alternatively the filing fee should not be increased by additional fee should not be charged till 31st dec 2017.
CA Sivaraman.
and. I request all CA ASSOCIATIONS THROUGHT INDIA. RISE YOUR REQUSTS AND SUPPORT FOR THIS …..
This effort and request is genuine..,previous year same time , I was free of mind after finalising and filing complete files in hand.. all compliances were filed and relaxed.. But this year not even started auditing works related to 44AB cases, too much busy and spending maximum time in working for GST only since july 17. Let CBDT understand this practical difficulty and tension.. and I request to extend the date of filing .
Time for filing return and reports needs to be extended up to 30-11-2017 is a genuine request and needs to be considered. Bangalore and other cities in Karnataka have sunk in rain. Many data information has gone to fluctuation of power supply. Accountants who prepare accounts for various dealers have lost data and finding it difficult to gather materials and re-enter. Holidays have caused another problem. Merger of banks have made the collection of data further difficult.Dealers are still busy with understanding GST provisions. Professionals cannot go collect data for dealers and have to depend on the dealers staff.
Majority clients move their tension and headache to chartered accountants, sometimes without giving proper documents and information and say that you have to manage.This may be reason for such type of suicide incidence. Anyway, this step is coward like.Other CA associations should take initiative for extension of due date of filing returns and audit report.
This bold representation made by CASS must get full support from various trade and industry associations from all over the country. It is very unfortunate that the trade associations are still silent on this serious issue where they are also worst affected in such chaotic conditions. The voice raised hare must get louder from all corners so that it reaches to the Government at right time. The CAs are the end sufferers and are being pushed to wall with no option but to finish the work at the cost of their health and mental peace resulting into sheer frustration directly affecting quality of work.
The time limit for filing IT Return(44 AB Audit Cases)must be further extended due to major policy implementation by the government such as demonetisation and introduction of GST which is no doubt a good step but on the other hand the accounts maintained by the firm needs to be according to the system so introduced by the government. It creates not only confusion but increases the extra burden of work. So the time limit must be further extended which needs to be considered urgently
REALLY PRAISE-WORTHY… THIS IS NOT ONLY THE DEMAND OF CAs BUT IT IS THE PROBLEM EVERY INDIVIDUAL OF THE SOCIETY CONCERNED WITH ANY BUSINESS RELATED ACTIVITIES..THANKU SIR..GO AHEAD.
Good decision
Very very good decision by chartered associations of Surat.
realy it would be great relief for accountants and tax professionals
If the CA association feels over burdened with Tax Audit and GST compliance work they should request the Government to induce Cost and Management Accountants and Company Secretaries for tax audit and Gst work. A provision was already made in the Direct Taxes Code Bill to include the above other professionals.Unfortunately the bill is not yet introduced. The CA association is acting as bottle neck to include the other professionals in the definition of Accountant thinking that it is their exclusive prerogative. It is well known fact that if the present labour could not complete the work new labour force should be introduced. Then the CAs need not commit suicides or suffer from diseases
Although, the C.A.Community fully supported GST, now they sit up before the computer, spending useless hours and cursing the GST procedures. All the returns must be accepted at any point of time till a cut off date and thereafter the system may verify, match or cross- match and do whatever it wants. Otherwise , there will not be any end to this suffering..
The association has taken very good initiative for extension of due date of filing audit returns. AIFTP should come forward for demanding extension of due date.
whether HSN code is compulsary in GSTR1 . We face difficult to file the returns and simplify the GST Return like VAT Return so as to file the GST return smoothly and make the nation well sufficient.
We the CA. fraternity are trying to help the Govt of India – to pursue all business communities , individuals to file their both Direct Tax and Indirect tax returns on time ,and tries to bring others in to Tax Net .There in so many changes in GST ( made since roll out of of GST in hasty) . The implications of Accounting may it be Tax audit and Audit of Books of Accounts of others including Banks are far beyond of our mental control .besides natures calamities all over India , and festivals etc.
Chartered Accountants Association- Surat , has rightly claim for the extension of due date of Tax audit returns filing. All the Points Raised are absolutely correct and valid .
Ministries are incapable to realize the complicated
issues in relation of Book Keeping , audit etc.
Bankers are also failed to complied with all the Provisions of GST ( as per report of Print Media )
Kindly hand over the Letter to PM , along with ” OPEN LETTER to All Functionaries in GOVT. Of India .
We really sorry for Hasty Implementation of GST and its effect in accounts and audit. If we do mistakes ICAI will Catch hold us and will take disciplinary action.
The Matter should also Come from the ICAI.
Let other CA Associations / branches should make similar representations to the Athorities
Voice raised need to be heard. Else for CA’s there is no diwali and no time for family and friends.
BOLD STEP / DECISION TAKEN BY CHARTERED ACCOUNTANTS ASSOCIATION , SURAT IS REALLY APPRECIATED BY ALL OUR CA COMMUNITY AND WE ARE HERE TO SUPPORT YOU IN ALL RESPECT
all accountant are confuse to handle gst and previous year audit so further extended is very need full for fair and qwality audit.
Only one valid reason must prompt this sleeping CBDT /POLITICAL demon to extend time limit is: ‘ Since July 1st, we are having NEW GST EVERY DAY”
GOOD DECISION FOR BUSINESSMEN
Very good initiative taken rather to just sit and watch our esteemed colleague to take such big step like suicide.No body ,including ministry will give any compensation to family of lost colleague.we are also social people and have right to enjoy.People work to serve and enjoy as well.Rightly said we are not robot and government can not give dual statement like spreading happiness and not giving reason to be happy.Go ahead,we all are with you.
Govt. should consider the genuine hardship faced by all CAs due to introduction of GST.
Only one valid reason must prompt this sleeping CBDT /POLITICAL demon to extend time limit is: ‘ Since July 1st, we are having NEW GST EVERY DAY”
The letter should have been delivered to PM Modi whi is on election campaign in Gujarat. The business community should and must given fitting reply to the Government by voting NOTO.
Thanks to Chartered Accountants Association,Surat
who have raised voice for extending due date of Tax Audit.It is very Difficult to handle Tax Audit work and GST work simultaneously.
Hope so Government will listen ours views.
Happy Diwali to all our Professionals
Therefore for the credibility of the accounts signed by us there should be a petition from companies for an omnibus extension of due date for holding AGMs to December 31st 2017
There is no doubt that the work load of accountants has increased tremendously. First demonetisation, then GST. Two major new fianacial reforms in a span of 7-8 months have added so much that accountants and managements are truly confused as to which one to give priority: GST or Audit and ITR filing/ROC filing/calculation and filing of refund claim for excise component of stock as on 30-6-17. If some relief in filing time is not given, there will be more defaulters than compliers.
Dear sir
Timely representation by the association but it should reach the authority to whom it has addressed
while there are a lot of requests for extension of due date for filing IT returns and tax audit reports I don’t see a single representation for extension of due date for holding AGM under Companies Act .
If corporates are able to sign their balance sheets on the first week of September and hold their AGMs by September 30th, there’s no reason for extension of due date for filing tax audit reports and IT returns.
Good Job Sir, Really appreciable