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)
No hopes on extension of due dates, also what is the help of giving extension in the eleventh hour after we have pushed ourselves to the extreme to comply with the 139(1) due dates . I’m still in office 2 am in thè morning trying my best to finish as many uploads as possible. Why does the department go drag despite these many plead and representation from professionals??? Pathetic
Dictatorship ho gai hai govt ko ahankar ho gaya hai
Extension of due date wants more sacrifices, not only one “Tejas Manhar Desai of Surat.” All of us must suicide before time limit of 31 Oct., 2017, then Govt. will accept proof of tension and pressure. then will in active and then think for extension of due date. waah! waah! “Its time to mail only not to work due to failure with pressure and tension.”
PLEASE REQUEST TO FINANCE MINISTER TO EXTEND THE TAX AUDITS DUE DATE FROM 31-10-2017 TO 30-11-2017
Gujarat friends now weapon is in your hand do not vote to this Inexperience and Impractical and ineligible party BJP. we have to teach lesson to them. this is the right time. i am telling this as i was voted to BJP from Andhra Pradesh last time. Still they are not announced any extention for 44AB.
Helpless….!!!!
Arun Jetli & CBDT Ko Kon Jagaye Ga ?
IF at all they extend the date , what govt going to loose?
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 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 30/2017 please consider my request
PLEASE REQUEST TO FINANCE MINISTER TO EXTEND THE TAX AUDITS DUE DATE FROM 31-10-2017 TO 30-11-2017,
Anybody have any notification of audit date extand hogi ya nhiii ya koi tweet aya ho koi rply khi pe v
Minimum 7 more days for TDS Returns and 15 days for Audited Returns.
PLEASE REQUEST TO FINANCE MINISTER TO EXTEND THE TAX AUDITS DUE DATE FROM 31-10-2017 TO 30-11-2017,
Esa lgta he 1947 se phle ki duniya me bapis a ge he ham, jha koi v sun ne wala nhi he
Sir kitni k request krwaoge, kyo nhi kisi v insan ki value samjh rhe ap????
Tax audit date and TDS return date must be extended up to 30th Nov. 2017 due to heavy load of GST compliances. Govt. Should immediately issue notification regarding date extension.
Reply
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.THE ASSOCIATION OF DELHI HAS NO CONCERN AND NEVER ACTIVE TO RAISED VOICE AGAIN THANKS TO U WHO UNDERSTAND OUR PROBLEMS
Hope so Government will listen ours voice this time in this matter.
Tax audit date must be extended due to heavy load of GST Work. Govt. Should immediately issue notification regarding date extension today if the extension given on monday then what will be use of this. So please give extension soon to help all taxpayer. sir plz.
Chartered Accountants Association, Gorakhour has once made a representation to Finance Minister for Extension of time Limit for filing IT Return (44AB Audit Cases) due to Work related issues in GST which arise due to Due to the hasty implementation of GST. Text of the Representation is as given below-
Chartered Accountants Association Gorakhpur Uttar Pradesh 273001
Tax audit date must be extended due to heavy load of GST Work. Govt. Should immediately issue notification regarding date extension today if the extension given on monday then what will be use of this. So please give extension soon to help all taxpayer s
Request to Honble F.M. and Members of CBDT Sir i am placing the facts before the Honble FM and members of CBDT Sir Mine is A ONE MAN SHOW I have to file Tax audit returns GST Returns AND TDS II QTR All these three have to be filed before 31/10/2017 these are taking lot of time and mistakes are bound to happen with ref to compliance of audit reports in the equity and justice extend time till 31/nov/2017
What is the point in announcing Extension at a last moment ?
Tax audit Filing date must be extended , It is impossible for professionals and accountants to complete all compliance.
sir plzz its humble request plz extand the date
e-filing Website not responding….. what next! Is anybody else facing this issue?
We are like a person who has a responsibility to Catch 5 different Trains for his 5 children at the same timing.Is it Possiable?
please extended for due date 31.12.2017
Wheather our request are reached CBDT or GOVT or not..i lost my hopes …now working without any rest…for 44 ab compliance work…disturbing GST WORKS…
sir aya koi notification ya nhi abhi tak????
Chartered Accountants Association, Gorakhour has once made a representation to Finance Minister for Extension of time Limit for filing IT Return (44AB Audit Cases) due to Work related issues in GST which arise due to Due to the hasty implementation of GST. Text of the Representation is as given below-
Chartered Accountants Association Gorakhpur Uttar Pradesh
WE ARE VERY MUCH BUSY ON GST RETURN SO WE REQUEST YOUR HONOUR TO EXTENED THE DATE OF INCOME TAX AUDIT FURTHER ONE MONTH
Thank . M/s Anupam Gupta & co.
Gorakhpur
WE ARE VERY MUCH BUSY ON GST RETURN SO WE REQUEST YOUR HONOUR TO EXTENED THE DATE OF INCOME TAX AUDIT FURTHER ONE MONTH
Friends
Too much leg appeal also not good sign it is indication of Slavery they are treating us slaves. we are requesting with genuine reason even they are not caring we should teach them lesson. why do we beg them our tax community participated major role in GST implementation. but they are not identifying still Govt treating like jokers. we should react right time in right way.
DUE TO GST WORK LOAD AND GST COMPLIANCE IT IS ADVISED TO EXTEND THE DATE OF INCOME TAX AUDIT BY FEW DAYS
realy good job done by you sir,
Tax audit date must be extended due to heavy load of GST compliances, and other work.
Govt. Should immediately issue notification regarding date extension upto 31 dec 2017.
LALIT VALAKI MAHUVA GUJARAT
Day by day all the statutory compliance are being shifted from government to Dealers / Assessees to Chartered Accountants / Tax Consultants, making the life of the service providers ( CA’s and Tax Consultants) a restless. We professionals are really working hard, under pressure and stress. Government should understand it is humanly not possible to comply so many mandates at a time. October month is heavely scheduled with GST returns, Income Tax audits and returns, TDS returns, ESI and EPF returns. During October it is a totally 10 holidays ( 5 sundays, 3 Diwali Festival, 2nd Gandhi Jayanthi, 14 & 28th Bank Holiday) In the nutshell, we have leftout with 20 working days to complete so many !!!!!!. Apart from this, there was a heavy rain almost 7-8 days during October 2017 throughout the country. so finally, we have been left with 13 working days to complete the task.
Any chances of extension?
Why Finance Minister and Prime Minister is not extending the due date of income tax return filing all the tax practitioner are in big pressure of work load. It is once again requested that please extend the due date of income tax return and GSTR 2 also.
We are already struggling with GST, ROC, ETDS, Tax Audit filings and adding fuel to the fire, Income Tax site is hanging for the past two hours! Oh my God!
Please increase the audit limit to Rs.10 crores
Please hand over the GST Work to GST PRACTITIONERS.Also make eligible all theGST PRACTITIONERS to conduct Audit under GST as in the Gujarat Value Addded Tax Act
Please handover ROC filing job with the the Company Secretaries
Date should be further extended atleast for a month. There should not be any other due date any other act on such exrended date. Many important dead line on 31-10-2017. GST, TDS, Audit reports, etc
sir in 2015 by this time so many associations approached high court now just comments only gone on please do something positively show the strength of profession so much request that too from whole country no response why sir why sir
Day by day all the statutory compliance are being shifted from government to Dealers / Assessees to Chartered Accountants / Tax Consultants, making the life of the service providers ( CA’s and Tax Consultants) a restless. We professionals are really working hard, under pressure and stress. Government should understand it is humanly not possible to comply so many mandates at a time. October month is heavely scheduled with GST returns, Income Tax audits and returns, TDS returns, ESI and EPF returns. During October it is a totally 10 holidays ( 5 sundays, 3 Diwali Festival, 2nd Gandhi Jayanthi, 14 & 28th Bank Holiday) In the nutshell, we have leftout with 20 working days to complete so many !!!!!!. Apart from this, there was a heavy rain almost 7-8 days during October 2017 throughout the country. so finally, we have been left with 13 working days to complete the task.
Any news for extension
no body in india hear voice and see ca tax consultant and accountant propblem. getup dear see and hear problem.
we must want to some a month time to finalise the Tax audit cases.. so please we are all request to Finance Minister Sri Arun jetly ji
and thanks to chartered associations of Surat for appeal toGovt.
Matter of letter is highly appreciated, but, writing to government or minister is beating around bush, as i am doubtful, whether , either of these , have ever filed reports/returns themselves.instead of delivering meaningless and aimless speeches?
Also , alternatively CAs should not cry about work load for reason, i find hardly any CA doing justice to work, i.e. quality work. Ca community should not forget , with privileges comes great responsibilities also. Here responsibility mean, when government has extended date will in advance, what is sense in crying. Is this professional approach towards problem, when matter is clarified in advance.
CBDT and Finance Ministry seems to have their own merrily way as despite request from Taxpayer all around the country they have not bothered to accept their request for extension of due date of Income Tax Returns which are falling due on 31st October 2017 to 30th November 2017. To add insult to injury CBDT has further changes its schema for Form 3CD on 26th October 2017 i.e. just five day before the last day of filing the Income Tax return. The Change is 3rd Change since release of Schema on 1st April 2017. So CBDT / Government can do Last Minute Schema Changes, Keep its website closed for updates/Maintenance, Increase as much reporting as it want in the name of transparency and at the same time they will claim ease in doing business. In view of such changes due date of furnishing Audit Report Shall be considered by CBDT and Hon FM
There are a number of requests for extension of due date for filing IT returns and tax audit reports made, the Hon FM/PM either to consider or reply that the reques is not considerable. They shall answer at least there’s no reason for extension of due date for filing tax audit reports and IT returns.
Tax audit date must be extended due to heavy load of GST Work. Govt. Should immediately issue notification regarding date extension today if the extension given on monday then what will be use of this. So please give extension today to help all professionals and businessmen.
CBDT & Arun Jetly Ji Kab Jage Ge Pata Nahi.
Yato Unhe Hamri Problem Se Koi Lena Dena Hi Nahi