[24 GST and trade associations have come together to jointly sponsor this signature campaign for requesting the Hon’ble Prime Minister, Shri. Narendra Modi, to extend the deadline for filing GSTR-9/9C for the year 2018-19 to 31.12.2020. The list of these 24 associations is appended at the end of the Petition. We call upon all professionals, like lawyers, chartered accountants, cost and management accounts and GST practitioners, as well as taxpayers and their employees, who are aggrieved by the current short extension to 31.10.2020, to sign this Petition which will be submitted to the Hon’ble Prime Minister of India along with the signatures. Furthermore, we call upon other trade, industry and professional associations to join us in this endeavour, your name will be included in the final list of joint sponsors.]

Wednesday, 07 October 2020

To,

Honourable Prime Minister of India

Prime Minister's Office
South Block, Raisina Hill
New Delhi-110011

Sub: Request to grant Extension for GSTR 9 & 9C – Financial Year 2018/19 to at least 31st December 2020

Respected PM Ji,

We are all professionals, like lawyers, chartered accountants, cost and management accounts and GST practitioners, as well as taxpayers and their employees, who are writing to you in connection with the decision of the Government of India to extend the due date for submitting the annual return (GSTR-9) and audit report/reconciliation statement (GSTR-9C) for FY 2018-19 from 30.9.2020 to 31.10.2020. 

The nation is going through a great and unprecedented turmoil. A raging and deadly virus, known as the coronavirus, is on the loose. The Government of India has been encouraging the people to work from home as much as possible and to avoid stepping out of the home. However, in the midst of this pandemic, the Government has taken a decision which, with respect, is not only causing a great hardship to various stakeholders, but is also putting the health of many professionals and employees of businesses at risk.

As you are well aware, the forms and utilities for filing the GSTR-9 and 9C for FY 2018-19 were not available till 1st week of March, 2020. This is acknowledged by none other than the GST Council itself. However, immediately the lockdown struck and for the next three months, till 31.5.2020, the nation was in a lockdown mode.

Thereafter, the Government of India had started the unlock phases. However, many states did not allow private offices to work at full strength. For example, in the State of Maharashtra, only 10% of the employees or 10 persons (whichever is higher) were allowed till end of August, 2020. Only from September,2020, 30% of the staff strength is being allowed. Even today only 30% of the employees are allowed.

Businesses in India are not entirely paperless, even the big corporates. Audit and the compilation of the annual returns requires large amounts of data to be checked and made available to the professionals who are conducting the audit or compiling the return. There are confidentiality issues also: data cannot be shared seamlessly over the internet with auditors and consultants, and specially with employees of auditors for work from home. Furthermore, there is a staff shortage at both client’s end as well as the professionals’ end and even if the paper records are to be scanned and sent to the auditors etc., there is a serious shortage of manpower to carry out these functions. In the city of Mumbai, which has the largest tax base for GSTR-9/9C purposes, the local trains are not working. Staff has to travel for 3 to 4 hours on buses to reach office. It is just not possible to comply with the annual return and annual return/audit deadline of 30.10.2020 in this scenario.

In normal times, the Government extends the time limit on the last day. This is obviously done so that there is no complacency and to achieve maximum compliance. However, the times today are different. This short extension has caused widespread panic amongst businesses and professionals and waiting for the last day to extend time limit will only cause more harm than good. With such severe limitations and panic, the only outcome from this short extension will be that the professionals and their staff and staff of the taxpayers will have to put their health at risk and run from pillar to post to compile the data and then to complete the audit and annual return work.

Sir, the annual return and audit report are methods of voluntary compliance by the assessees. The audit by a private agency ensures that any discrepancies or shortfall in payment of tax is brought to the notice of the taxpayer as well as the Government. This acts as a motivation to taxpayers to resolve these discrepancies on their own and pay the deficit tax voluntarily instead of risking recovery and penal action from Government. However, if the audit assignments are completed in a hurried manner, who is going to benefit? The Government will end up being the biggest loser from botched up audit reports and wrong data being sent to it.

As our Prime Minister, you are in the position of the father of the family of this enture country. We are therefore requesting you to take notice of our difficulties. This is a matter of our health and the health of our families, staff and their families. The public health cost of this decision to give only a short extension will far outstrip whatever benefit the Government derives from this short extension.

Kindly therefore extend the due date for submitting the GSTR-9 and GSTR-9C to at least 31.12.2020. We do not want to completely ignore our obligations and ask for unending extension. We are committed to partnering the Government in nation-building. We only want more time to cope with the extra-ordinary times.

Thanking you in anticipation.

 

Sincerely Yours

All the Signatories to the Petition

CC to

1. The Hon’ble Finance Minister of India

Rajpath Marg, E Block,

Central Secretariat, New Delhi,

Delhi-110011

Email:  fmo@nic.in;   appointment.fm@gov.in

2. The Honourable Chairman,

Office of the GST Council Secretariat

5th Floor, Tower II, Jeevan Bharti Building, Janpath Road,

Connaught Place, New Delhi-110 001

E-mail: contact.gstcouncil@gov.in

3. The Chairman, CBIC,

Govt of India, North Block

New Delhi -110001

E-mail: chmn-cbic@gov.in

 

LIST OF JOINT SPONSORS OF THIS PETITION

(1)        Confederation of GST Professionals and Industries

(2)        Maharashtra Chamber of Commerce and Industry

(3)        Western Maharashtra Tax Practitioners Association

(4)        Western Maharashtra Chamber of Commerce, Industries, Agro & Education

(5)        Foundation of Tax and Accounting Professionals, Delhi

(6)        Rajasthan Vitta Salahkar Samiti

(7)        Jaipur Chartered Accountants Group

(8)        Tax Consultants' Association Jaipur

(9)        Tamil Nadu Tax Consultants Association

(10)     North Maharashtra Tax Practitioners Association

(11)     Rajarampuri Merchants Association (Kolhapur, Maharashtra)

(12)     Tax Consultants Association (Sangli, Maharashtra)

(13)     Tax Practititioners Association (Yavatmal, Maharashtra)

(14)     Peer GST (Jaipur, Rajasthan)

(15)     The Tax Practitioners' Association (Aurangabad, Maharashtra)

(16)     Nag Vidarbha Chamber of Commerce (Vidarbha Region, Maharashtra)

(17)     Goods & Services Tax Bar Association (Nagpur, Maharashtra)

(18)     The Tax Practitioners' Association, Nanded (Maharashtra)

(19)     Tax Bar Association (Amravati, Maharashtra)

(20)     Jalgaon District Tax Practitioners' Association (Maharashtra)

(21)     Hingoli Tax Practitioners' Association (Maharashtra)

(22)     Tax Practitioners Association Nashik (Maharashtra)

(23)     Goods and Services Tax Practitioners Association of Sindhudurg (Maharashtra)

(24)     Ratnagiri Tax Practitioners' Association (Maharashtra)