Extension of Due date for filing GST Annual Return & GST Audit FY 2018-19 till 31st March 2021
BHAYANDER CA SOCIAL GROUP
BCASG/20-21/01
Date: 22nd December’2020
To,
Smt. Nirmala Sitaraman
Hon’ble Finance Minister,
Ministry of Finance,
Government of India,
North Block,
New Delhi – 110001
e’mail: fmo@nic.in
Respected Mam,
Subject: Request(s) for extension of Due date for filing GST Annual Return & GST Audit for the Financial Year 2018-19
We wish to bring to your kind notice the issue/concerns being faced by taxpayers/members due to ongoing COVID-19 pandemic and the resultant need to further extend the due date of filing the Annual Return (GSTR 9) & GST Audit (GSTR 9C) for the Financial Year 2018-19.
Introduction/Background
Your honour is well aware of the ongoing Covid-19 pandemic and how the country is virtuallly standstill for months together and even today no normalcy is seen. Your goodselves is also aware of the various difficulties are being faced by the taxpayers and finance professionals and previously extended the various due dates in last 8-9 months.
As you are kindly aware that the effects of COVID-19 pandemic is not yet over and is affecting all spheres of life even now. Taxpayers are equally affected. More recently, some metros like Delhi are seeing surge in Covid positive cases and there is a talk of third wave. The number of COVID positive cases are still not under the control across the country forcing many of the States for compulsory fixing of working hours and also weekend lock downs, night curfews, restrictions of movements of people and disruption of transport systems, entries and exits in many states. As a result, corporates and professionals are unable to complete the tasks virtually working from home as at present.
Further, it is pertinent to mention here that at majority of assessees establishments, their staff like Accountants are not available and accordingly data for preparation of GST audit reports are not received in time making it difficult to meet the statutory timeline. In the City of Mumbai, the financial capital of the country, till date the main lifeline, the local trains are not open for the general public making it very difficult for travel by the staff of taxpayers as well as the professionals.Such metro cities have huge financial relationship with other small cities.
If any office is Financial Capital or Capital of India is not working, other vendors and customer related to them are also affected. They will also not get required statements or confirmations which are of utmost importance for completion of any audit. Bankers are also not providing statement citing that it is at head office or regional office which are situated in Metro’s like Pune, Mumbai, Chennai.,etc. Even smaller cities are facing problems relating to staff as most of the staff have left for native places and are yet to return back to work.
In cities like Mumbai, the main mode of travel is Local trains, which have not yet started for general public which includes employees & other staff. So, without the working staff, especially for offices located in far off areas and unavailability of adequate staff, taxpayers & members are finding it difficult to complete the onerous task of completing filing of GST Annual Return & consequentially the GST Audits on or before 31.12.2020.
In view of the above and in the interest of the Nation as a whole, it is once again humbly requested that the due date of filing the GST Annual Return for the financial year 2018-19 and subsequent filing of GST Audit Report be suitably extended, to say at least till 31.03.2021, from the current extended due date of 31.12.2020.
We hope that our suggestions would be favourably considered.
With Warm Regards
For Bhayander CA Social Group
CA Sandip Jain
Prime Mover
CA Unmesh Narvekar
Indirect Tax Advisor
Tags: GST
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