Extension of due dates of GSTR-9 & GSTR-9C for FY 18-19: PIL Filed in Gujrat HC
IN THE HON’BLE HIGH COURT OF GUJARAT
The Relevant Text of the Order as follows :
1. That the present Petition under Article 226 of the Constitution of India is being filed by way of public interest litigation and the petitioner has no personal interest.
2. That the petitioner is a Chartered Accountant and a member of Institute of Chartered Accountants of India. The petitioner is also a Director in Roongta Polypack Private Limited and Vasudha Global BIZ Private Limited.
3. That the petitioner has not filed any other petitions seeking similar or same relief before any court or tribunal. That the petitioner is filing the present petition purely in Public Interest on his own and not at the instance of any other person or organization.
4. That the facts of the case in brief are as follows:
i. The Petitioner humbly states that due to prevailing situation of Corona pandemic in the country and further due to excess spread of COVID-19 pandemic in the State of Gujarat, the Gujarat Government proactively has put various restrictions on movement across the city to control the spread with Night Curfew being the latest such measure wherein a Curfew from 9pm to 6am has been implemented.
ii. Also, the similar step of Night curfew has been implemented by the various other states as shown in the table below where the spread of the COVID-19 has not slowed down yet:
| Sr. No. | States in which Night curfew has been implemented |
| 1. | Maharashtra |
| 2. | Karnataka |
| 3. | Punjab |
| 4. | Himachal Pradesh |
| 5. | Manipur |
| 6. | Rajasthan |
iii. The Petitioner most respectfully states that the last date for filing GSTR 9 & GSTR 9C for Financial Year 2018-19 is 31st December 2020.
iv. However, due to the present prevailing situation of corona pandemic in the country and also due to the restrictions on movement strictly implemented across the city by the Government of Gujarat, the compliance of filing GSTR 9 & GSTR 9C for Financial Year 2018-19 within the last date of 31st December 2020 is becoming very tough and impracticable.
v. The petitioner submits that the downtime of GSTN website is very high and therefore it becomes very tough for the professionals at large as through the same all the uploading of returns and filing of GSTR 9 & GSTR 9C takes place.
vi. The petitioner submits that after the lockdown was lifted, they have working with limited staff in their offices as per the guidelines of the Government to contain the spread of the corona virus. Further, few of their staff has also been corona positive due to which they could barely complete their accounts and other compliances in time.
vii. The petitioner also submits that he also has various other clients whose accounts and compliances are being managed by him, however, due to limited staff and other business work, he is hardly being able to manage the same.
viii. The petitioner submits that the details required for completing the GST Audit and Annual return are not being received promptly and thus completion of audit efficiently is taking more than twice the average time it usually takes for completion of any audit. Further, data verification, analysis, audits etc. requires more time and efforts by the professionals.
ix. The petitioner submits that due to multiple amendments and increased compliances in the GST Act, the load of work has been increasing day after day.
x. The petitioner submits that due to the aforesaid restrictions such as night curfew in place, the consultants at large are also not able to work for long hours in their offices as all their staff have to leave the offices before 8 pm to be in their homes before 9 pm. Also, there have been various positive cases of corona in their offices due to which they are forced to close their offices for few days as well.
xi. The petitioner also submits that apart from the compliance of GST, there are various other compliances as enumerated in table below of Income Tax Act, 1961 and Companies Act, 2013 which are also required to be completed within the given due date. Therefore, the completion of all the compliances seems a far cry.
| Sr. No. | Particulars | Due Date |
| 1. | Income Tax Audit for FY 2019-20 | 31st December, 2020 |
| 2. | Income tax return (FY 2019- 20)(Non – Audit Cases) |
31st December, 2020 |
| 3. | Statutory Audit for FY 2019-20 as per Companies Act, 2013 | 31st December, 2020 |
| 4. | Form 8 for LLP firms | 31st December, 2020 |
| 5. | Form 11 for LLP firms | 31st December, 2020 |
| 6. | DIR-3 KYC | 31st December, 2020 |
| 7. | GSTR-3B return for November month | 20th December, 2020 |
xii. The petitioner further submits that if the GSTR 9 & GSTR 9C is not filed before the due date of 31st day of December 2020, there is heavy late fees of Rs.200/day upto a maximum amount of 0.25% of the turnover in case of GSTR 9 as per provisions of sub- section (2) of section 47 of the CGST Act, 2017 and a general penalty of Rs.50,000/- in case of GSTR 9C. The provisions of sub-section (2) of section 47 of the CGST Act, 2017 is reproduced hereunder:
“(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory.”
xiii. The petitioner submits that as per the media reports, the due date for filing GSTR 9 & GSTR 9C for FY 2019-20 has been extended to 31st March, 2020 as the necessary form for the said year was uploaded on the website very recently. This shows the fact that the government for their incompetence has extended the due date, however, they are not willing to extend the due dates for FY 2018-19 for the genuine cause of tax practitioners and tax payers at large.
xiv. The petitioner also submits that previously the government at their own whims and fancies and further due to their unpreparedness has extended the due dates for filing GSTR 9 & GSTR 9C for FY 2017-18 multiple times from the original due date of 31st December, 2018 to the last date being 05th February, 2020. However, the government is not willing to do the same now even in the most uncertain of situations like the COVID-19 where rightfully citizens of India are more concerned about their and family’s own safety rather than completing the various compliances.
xv. The petitioner further submits that the corona pandemic is a situation not in control of anyone and therefore, the taxpayers shall be accorded enough time to duly complete all their compliances.
xvi. The petitioner submits that amidst the pandemic restrictions and safety measures, expecting the tax payers to complete all their compliances within the due date shall be an impossible task.
xvii. The petitioner submits that while filling GSTR 9C, there is a mandatory requirement to incorporate details of Audit done under Income Tax Act, 1961.
Last date of Audit under section 44AB of Income Tax Act, 1961 is 31st December 2020. Therefore, it is practically impossible to file the form GSTR 9C For F.Y. 2019-20 without Audit report of F.Y. 2019-20.
5. The Petitioner states and submits that to the best of knowledge of the petitioner, no public interest petition (whether filed by the petitioner himself or by anyone else) raising the same issue is filed before this Hon’ble Court.
6. That in the aforementioned facts and circumstances, the present petition is being filed on the basis of the following, amongst other grounds:
G R O U N D S
A. Because
7. That the petitioner is seeking interim relief on the ground that in light of present situation of last date being 31st December, 2020 for all the compliances, the taxpayers at large shall not be subject to unnecessary late fees and penalty which also shall affect their working capital.
8. The applicant submits that the applicant has not filed any other petition with regard to the subject matter of this petition, either before this Hon’ble court or any other court of law in India, including the Hon’ble Supreme court of India, except as stated hereinabove.
9. The petitioner has no other alternative efficacious remedy but to approach this Hon’ble Court by way of this petition.
P R A Y E R
10. The applicant therefore prays that:-
(a) YOUR LORDSHIPS, be pleased to admit and allow the petition;
YOUR LORDSHIPS, be pleased to issue writ of mandamus or any other appropriate writ directing the respondents for the extension of the last date of filing the GSTR 9 & GSTR 9C –
i. To 31st March 2021 for Financial Year 2018- 19, and
ii. To 30th June 2021 for Financial Year 2019-20.
Or Alternatively
YOUR LORDSHIPS, be pleased to direct the respondents to grant relief of waiver of late fees or penalty for filing GSTR 9 & GSTR 9C beyond the last date as per the provisions of Section 47 of the Act;
(b) YOUR LORDSHIPS, be pleased to grant further relief as deemed just in fact and circumstances of the case in the interest of justice.
AND FOR THIS ACT OF KINDNESS THE PETITIONER IS DUTY BOUND SHALL EVER PRAY.
Tags: GST, Judgement, High Court
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