Extend dates for filing Form GSTR-9 and Form GSTR-9C for FY 2017-18

Date And Time : 2020-01-29

The Goods and Services Tax Practitioners’ Association of Maharashtra has made a representation to Smt. Nirmala Sitharaman, Hon’ble Union Minister of Finance and requested for Extension of dates for filing Annual Return in Form GSTR-9 and Audit Report in Form GSTR-9C for the financial year 2017-18. Text of the representation is as follows:-

The Goods and Services Tax Practitioners’ Association of Maharashtra

Ref No: A/19-20/843

Dated: 27th January 2020

To,
Smt. Nirmala Sitharaman
Hon’ble Union Minister of Finance
Government of India
North Block, New Delhi – 110 001

Sub: Extension of dates for filing Annual Return in Form GSTR-9 and Audit Report in Form GSTR-9C for the financial year 2017-18.

Respected Madam,

At the outset we would like to convey you that our members have been making sincere efforts towards timely filing of, adhering to the due date of 31.01.2020, the GST Annual Return in Form GSTR-9 and GST Audit report in form GSTR-9C. We would further like to bring to your kind attention that many of the members are constrained by problems arising out of the technical glitches associated with the GST portal. For this purpose, we have enlisted the Points for reference.

Frequent changes in utilities:

For the purpose of filing GST Annual Return in Form GSTR-9 and GST Audit report in form GSTR-9C, utilities have been made available by the GSTN portal. However, the same have been amended very frequently, the very last utility of Audit Report in form GSTR-9C version 1.6 was released on 08.01.2020 which left an inadequate time of 23 days for filing of GSTR-9C within the due date.

Uploading and filing of forms on the GSTN portal:

It may be confirmed from various sources that the GSTN portal has been facing instability in the past days, mainly around the due dates of filing returns GSTR-1 and GSTR-3B. The same is followed even after the due dates and it is taking more than anticipated time to save the data on the portal. The json file of GST Audit once uploaded on the portal takes 2 to 3 hours to save the data in some cases. Therefore, filing of GST Audit on the portal is very much time consuming.

Filing the forms GSTR-9 and GSTR-9C:

Many of the members have raised issue regarding problem in receipt of OTP for filing Annual return in Forms GSTR-9 and GST Audit Report in Form GSTR-9C. The process of validation through OTP, which is sent on mobile number and email of the taxpayer, has to be followed for filing said forms on the GSTN portal. The portal allows only 10 minutes time

to punch the OTP, but the taxpayers are not receiving OTP within time of 10 minutes. This has caused frustration and anxiety among the practitioners and taxpayers.

Belated GSTR-1 filing for periods from 10th January, 2020 to 17th January,2020 would change the position of ITC:

The deadline to avail waiver of late fee chargeable on GSTR-1 from July 2017 to November 2019 extended from 10th January, 2020 to 17th January,2020. The Finance Ministry tweeted that, the response to this waiver has been very encouraging and since announcement on 18th December, 2019, about 54 lakhs GSTR-1 have been filed till 9th January, 2020. It is also said that, in the view of such huge response, which would lead reduction in unmatched credit, it had been decided to extend the said amnesty scheme from 10th January 2020 to 17th January 2020. This aspect was also considered by several taxpayers and practitioners, and therefore, they had kept their GSTR-9 and GSTR-9C on hold, so that maximum of their ITC would get through matched with GSTR-2A. Since many of the taxpayers were filing GSTR-1, the taxpayers who are liable to file audit were not in a position to decide whether to reverse the unmatched ITC on the basis of GSTR-2A, because GSTR-2A keeps on changing when vendor files GSTR-1. In such situation it was advisable for the taxable person liable for audit to keep annual return and GST Audit on hold, so that he can take firm decision about reversal of ITC. Also several of the taxpayers and practitioners were busy in filing pending GSTR-1 and hence, couldn’t take work of GST annual return and GST Audit on priority.

No clarity for taxpayers liable for Audit only under GST:

There are some taxpayers who are liable for audit only under GST Act and not under any other Statutes. This is because business turnover is within Rs. 2 Cr, but turnover for the purpose of GST exceeds Rs. 2Cr. Such taxpayers cannot fill information with regard to statutory auditor which is causing technical problem in generating the json file for filing GST Audit. There are no clarifications issued in in this regard. Therefore, such taxpayers are helpless and not in a position to file GST Audit Report.

No clarity on operations of portal considering the option made available to non-audit cases:

By virtue of Notification No. 49/2019 dated 09.10.2019, an option has been given to the registered taxpayers, having aggregate turnover of less than rupees two crore, with respect to filing of Annual Return in Form GSTR-9. Further, Vide Circular No. Circular No. 124/43/2019 – GST dated 19.11.2019, it is clarified that the tax payers, may, at their own option file FORM GSTR-9 for the said financial years before the due date. After the due date of furnishing the annual return for the year 2017-18 and 2018-19, the common portal shall not permit furnishing of FORM GSTR-9 for the said period. However, no clarification has been provided as to working of the GST common portal for the cases wherethe annual returns and audit reports are filed beyond the due date because the aggregate turnover exceeds rupees two crores and are liable to file Annual Return in Form GSTR-9 and Audit Report in Form GSTR-9C with applicable late fees.

In view of the above issues, it is hereby requested to issue necessary clarifications and extend the due date of GST Annual Return in form GSTR.9 and Audit in form GSTR-9C for financial year 2017-18.

Recent Representation on GSTR-9 & GSTR 9C due date extension Published till date on Taxguru

S. N. Date Association Link
15 30/01/2020 1) The Gujarat Sales Tax Bar Association
2) National Action Committee
3) All Gujarat Federation of Tax Consultant
4) Chartered Accountants Association, Ahmedabad
5) Income Tax Bar Association, Ahmedabad
6) Tax Advocates Association Gujarat
Request to extend due date of GSTR-9, 9A & 9C for F.Y. 2017-18
14 NA Taxation Bar Association, Modinagar Letter for GST Portal issues and GSTR 9 & GSTR 9C Date extension
13 26/01/2020 Central Gujarat Chamber of Commerce and Baroda Tax Bar Association Extend due date of GSTR 9 & GSTR 9C to 31.03.2020 for FY 2017-18
12 27/01/2020 The Goods and Services Tax Practitioners’ Association of Maharashtra Extend dates for filing Form GSTR-9 and Form GSTR-9C for FY 2017-18
11 27/01/2020 Tax Bar Association, Guwahati Request to extend due date of GST Annual Returns for year 2017-18
10 27/01/2020 Sales Tax Bar Association, New Delhi Extend date of filing of Form GSTR 9, GSTR 9A and GSTR 9C
9 27/01/2020 Association Of Tax Practitioners, Ernakulam Extension of due date for filing GSTR-9/9A & GSTR-9C for F.Y. 2017-18
8 27/01/2020 Haryana Chamber Of Commerce & Industry Extend GSTR 9 & GSTR 9C Return Filing due Date For Year 2017-18
7 22/01/2020 Ahilya Chamber of Commerce and Industry GST Portal Issues | Problems in Forms | GSTR 9/9C due date extension
6 27/01/2020 Kerala Tax Practitioners’ Association (KTPA), Kochi Extend due date of GSTR-9 & 9C for further one month
5 27/01/2020 District Tax Bar Association Sonipat. Extend due date of GSTR-9 & GSTR-9C for FY 2017-18
4 26/01/2020 Central Gujarat Chamber of Commerce and Baroda Tax Bar Association Extend due date of GSTR 9 & GSTR 9C to 31.03.2020 for FY 2017-18
3 24/01/2020 Jamnagar Chamber Of Commerce & Industry Request for extension of GSTR-9 / GSTR-9C report for year 2017-18
2 24/01/2020 The Southern Gujarat Commercial Tax Bar Association, Surat Extend due date of GST Annual returns / Audit of 2017-18 to 31/3/2020
1 24/01/2020 Tax Bar Association, Jammu Extend due date of GSTR-9 / GSTR-9C for year 2017-­18 for UT of J&K