Request for extending filing date for GST Annual Return and Audit

Date And Time : 2020-01-29

Tax Bar Association, Jodhpur has made a Representation Requesting for Extension of filing date for GST Annual Return and GST Audit (Forms GSTR-9, 9A, 9B and 9C) for a reasonable period not less than 30th June 2020.

Date: 29/01/2020


1) Nirmala Sitharaman
Hon’ble Union Minister of Finance & Corporate Affairs
Government of India, North Block,
New Delhi-110001

2) The Chairman
The Goods & Service Tax Council
5th Floor, Tower-II, Jeevan Bharti Building
Janpath Road, Connaught Place
New Delhi-110001

3) Shri Ashok Gehlot
Chief Minister & Finance Minister
Rajasthan State, Jaipur

4) Chief Commissioner of State Tax, SGST.

5) Principal Chief Commissioner, CGST.

Hon’ble Madam/ Sirs

Greetings of the Day!

Sub.: Representation Requesting for Extension of filing date for GST Annual Return and GST Audit.

We highlight the urgent need of extending the last date of filing of forms GSTR 9, GSTR 9A (annual return forms) and GSTR 9C (Audit form) for reasons stated hereunder for your kind consideration.

Madam, it is true that last date for filing these forms have been extended several times but all such extensions were NOT for reasons attributable to registered persons but for reasons solely attributable to framers of Forms and managers of portal. The difficulties faced by the persons required to file these forms have been stated to be simplified by notification on 14-11-2019 but portal was modified as late on 08-01-2020.

Note: The below facts are compiled on the basis of feedback of the members which have been supported by the businesses and other connected and concerned people from the society.

There is sufficient cause and need for extension of last date of filing Forms GSTR-9, 9A, 9B and 9C for a reasonable period not less than 30th June 2020.

a) There were issues as to non availability of credit in the accounts of registered persons due to failure of suppliers to file GSTR-1. Thankfully, the Government suo moto launched a drive to allow the registered persons to file Form GSTR-1 upto 17.01.2020 that too without late fees. As partner in Nation building our members were busy in getting this compliance done and a lot many pending GSTR-1 were filed. Post this we got our hands on GSTR-3B which was due by 20.01.2020. After completing this task of filing of GSTR-1 and GSTR­3B, time available for filing above forms is only 11 days which by no means can be called adequate.

b) In many cases Auto populated data of 3B in GSTR 9 differs from the actual data uploaded in monthly GSTR 3B. This type of technical errors happens on both sides i.e. outward supply as well as inward

c) GST website is passing through numerous technical glitches nowadays. The issue is persisting since more than 10 days. The figures filled are not appearing or sometime a NIL table is displayed.

d) The error “Received but Pending” appears as and when we try to upload GSTR 9C.

e) We are unable to upload JSON file in One attempt. It requires multiple attempts to upload the same. It kills time.

f) GSTR 9C latest utility 1.6 was made available on 08/01/2020 only. The time left after this is very

g) GST Portal is having multiple issues with OTP On Regular E-Mails, OTP is coming after 2-3 hours which is of no use because it get expired in 10 minutes. It gives frustration and anxiety to filers.

We understand that the Govt. is well aware of the persisting difficulties of the public at large on account of the newly implemented GST law and will definitely consider the above representation of date extension. More so, the Government is unlikely to lose any revenue out of this.

We would be thankful if your good self judiciously extend the date well in advance which will keep the members relieved from last minute unwanted stress and would be effective and meaningful.

Yours Faithfully,
A Definite Partner in Nation Building

Tax Bar Association, Jodhpur

(CA. Raj Bothra)

Date Association Link
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
27/01/2020 Tax Bar Association, Guwahati Request to extend due date of GST Annual Returns for year 2017-18
27/01/2020 Sales Tax Bar Association, New Delhi Extend date of filing of Form GSTR 9, GSTR 9A and GSTR 9C
27/01/2020 Association Of Tax Practitioners, Ernakulam
Extension of due date for filing GSTR-9/9A & GSTR-9C for F.Y. 2017-18
27/01/2020 Haryana Chamber Of Commerce & Industry
Extend GSTR 9 & GSTR 9C Return Filing due Date For Year 2017-18
22/01/2020 Ahilya Chamber of Commerce and Industry
GST Portal Issues | Problems in Forms | GSTR 9/9C due date extension
27/01/2020 Kerala Tax Practitioners’ Association (KTPA), Kochi Extend due date of GSTR-9 & 9C for further one month
27/01/2020 District Tax Bar Association Sonipat. Extend due date of GSTR-9 & GSTR-9C for FY 2017-18
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
24/01/2020 Jamnagar Chamber Of Commerce & Industry Request for extension of GSTR-9 / GSTR-9C report for year 2017-18
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
24/01/2020 Tax Bar Association, Jammu Extend due date of GSTR-9 / GSTR-9C for year 2017-­18 for UT of J&K