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)
From SALES TAX BAR ASSOCIATION, ROHTAK
Office: Room No.314, 3 rd Floor, Rohtak
President: Secretary:
S.C. Jain, Advocate Deepak Gupta, Advocate
_________________________________________
Date: 16/10/2017
To
Respected All,
We regret to inform you that, Sales Tax Bar Association, Rohtak have decided in its meeting held on dated 16/10/2017; members of the bar strongly condemn the procedure laid down by the GST Council for filing of GST returns. Government policy to ease doing business ends with the latest procedure of filing of returns.
As per present modules number of GST return are so high one return per week. It is not possible for small dealer, accountant, and professionals to file separate return for sale, purchase and tax deposited. No one can follow this highly time consuming schedule until and unless dealer has full time staff. Hence member of the association decided to go on strike with this demand that return should be quarterly (sales /purchase/tax in one return).
We feel sorry to all our clients for this inconvenience to them on account of action taken by the association. But there was no other option left for us, as dealers who are mainly sufferer of this unpractical law are not raising their voice and representation to the Government for change of procedure to file the return and harsh penalty levied. We professional are simple human being not able to file return every week which is unpractical decision of the government. This fight is for justice for all, for nation for business community, for professionals.
Regards
(MEMBERS SALES TAX BAR ASSOCIATION, ROHTAK)
Appreciable Job, but, alas no respect of human values besides so many requests. shame on our government.
GREAT.
BUT ARE WE TALKING TO STONE WALL GETTING NO RESPONSE. IT SEEMS THAT POLICY MAKERS ARE MAKING POLICIES IN AN AC ROOMS SITUATED FAR AWAY FROM GROUND REALITY. THEY SHOULD UNDERSTAND WE ARE MORTAL.
today is 27th when will be declare for extension, perhaps after all returned filled with wrongly data.
Tax audit date must be extended due to heavy load of GST compliances. Govt. Should immediately issue notification regarding date extension no working due to GST compliances burden
must be extended the date audit
ITS MUST BE EXTENDED
From last 30 days not having proper sleep work work work, spending 20 hours daily in office still 50% of tax audit work pending CA’s have fundamentally have the right to ask for extension
IF THE DATE NOT EXTENDED SEVERAL PROFESSIONAL WILL ADMIT HOSPITALS AS WE ARE WORKING ROUND THE CLOCK FOR WHICH THE GOVERNMENT IS RESPONSIBLE .
It has must extend up to 31-12-2017 sir
“Extension of due date wants more sacrifices except one Tejas Manhar Desai.” sleeping is necessity to the life but work load want to awake and to work at this time 2:30 a:m. Thanks for work, Thank for responsible, Thanks for time limit, Thanks for GST obligations.
Please extend further date as an earliest so that breath come and go easily.
This Govt. Won’t respect the professional and dependent on senseless bureaucrats.Good economist to be appointed as FM who listens to the difficulties of small Traders to big companies, professional and all interest groups.
But its in dilemma sir, I heard from one of the central council member that CBDT is not agreeing with extension, as it affects their revenue cycle, but ICAI putting lot of efforts to make it upto FM and government may come with positive result keeping Gujarat elections. Hope for the best
Perhaps our request/Voice (for further extension of due date) return “CBDT swaroopi deewaar se takraakar.” It’s very sad full.
Government Should consider this and immediate issue the clarification on this so we can manage Tax Audit, TDS Return and GST Return (Last date for all the returns is 31st Oct 2017)
44 ab Tax audit date must be extended due to heavy load of GST & Multible compliances of goverment. Govt. Should immediately issue notification regarding date extension for 30.11.2011.
Dear all, all these conversations and comments etc.. displaying and appearing within all of us only.. is any of these comments and requests reaching the CBDT or Govt ? or the FM Ministry? If they seen these comments they would’ve understood our problems and feelings and tensions…Are these reaching to them?
date extended …?
Just talked to person incharge of grievances at PMO office with reference to a separate grievance filed by CAAS, with PMO on 17th October 2017. Initially he was surprised as what grievance does a CA Association would have.?
He was convinced by the issue and has forwarded request to both CBDT and CBEC for expeditious clearance of grievance.
Lets see what they have to say.
Sir i am requesting to extend time for filing tax audit returns the reason being filing of GST RETURNS which is also 31/oct/2017 sir this is very tensionable situation as concentration is necessary as i am a one man army an advocate/tax consultant this profession being my bread and butter my plea before F,M. and CBDT to help tax practioners and other professional to extend time for tax audit returns till Nov 31 2017
At least government should response yes or no immediately.So, people can plan accordingly
SIR My office is one man army and i entirely depend on my clients for my living i have no other source of income i am an advocate and tax consultant i have got handful of tax audit and i have to cater to all my clients so i request for an extension of time upto Nov 31/2017 please consider my request
Khamosh…. Finally ICAI jaag gaya hai.
Letter written by the body constituted by the Act of
Parliament…still no reply from the concerned Authorities.
When they are not replying to their own baby in time how
Other state body will get the reply. I think the Govt.is not
serious about the mental situation of the people
Involved in this noble profession. Its time to find out some concret solution on this issue.
awaiting for the extension date, tension started
any reply for 44 ab case for due date extension
I got some detail that The Institute of Chartered Accountants of India had submitted their request for extension of time with Ministry of Finance addressed Sri Arun Jaitly -FM , On 23.10.17 and letter acknowledged by Govt on the same day..iCAI requested extension till 30. 11 17 only..But don’t know any reply or response for this .
govt make no responce till now,not knows the probloum face bu C.A or acct
sir today is 25th asking colleagues what to do can we get extension or can we do the work day and night for tax audit
plz extended the due date just one month i.e. 30-11-17
Exactly we need some more time to file the tax audit return. So finance minister must be think about one more extension date for tax audit and if they are providing then they should announce it before 5-6 days from 31/10/2017 to file the accurate return in a extended time.
Hope department will considered with our problems.
Any new update Sir?
The SIRC Chairman has sent a letter yesterday to the ICAI President requesting him to consider seeking time extension from the Ministry of Finance.
I , hereby request the The Government of India, Ministry of Finance and Central Board of Direct Taxes to kindly with a view to understand the Tax professionals burdens and may kindly be extended the due date just one month i.e. 30-11-17, In future the tax professionals never asks one more extension after 30.11.2017.
Tax audit date must be extended due to heavy load of GST compliances. Govt. Should immediately issue notification regarding date extension.
Small scale pvt. accounting work also effective with the problem. A man to quit his work or suicide. Further extension must be announce before some unfortunate casualty in the country or some uninvited incident.
karnataka maharastra tamilnadu andhra pradesh still they not filed their representation,come and file it is very much needed
Good job .Govt. should issue notification.
Tax audit date must be extended due to heavy load of GST compliances. Govt. Should immediately issue notification regarding date extension.
What Doing UP Association Please ??????
Yes This Is true we are requested to Govt must give the extension for filing of Tax Audit Report and Filing of Income Tax Return till 31.12.2017 with lots of reason why ????????????
we also lot of thank to 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.
here is no doubt that the work load of accountants has increased tremendously. First demonetization, then GST. Two major new financial 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 compilers.
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.
all accountant are confuse to handle gst and previous year audit so further extended is very need full for fair and qwality audit.
Extension is must due to GST
If Other State All So Request To CBDT for extension of date of filing of Tax Audit Report & ITR. Than CBDT DO Fast.
Sir,
Yes, Govt must give the extention for filing of Tax Audit Report and Filing of Income Tax Return till 30.11.2017
CBDT has not extended the date till now. GSTR2, GSTR Tran1, TDS, ITR, TAX AUDIT all have their due date on 31 October 2017. Just going clueless about which compliance to be taken up first.!!
plz extended the due date just one month i.e. 30-11-17
sir this is request to surat c a association and rajasthan association to write to neighboring states
for recommendations since it is very very urgent please humble request, so for no other states showing interest in this regards extension is very much needed
very good efforts by surat chartered accountants association. date must be extended.