Extend Time Limit For Claim of ITC For FY 2017-2018 : ATL

Extend Time Limit For Claim of ITC For FY 2017-2018

Dt. 12.08.2019

The Union Finance Minister &
Chairperson GST Council,
(Kind Attn. Ms Nirmala Sitharaman)
134, North Block, New Delhi.
(Email [email protected])
(F No. ATL/FM/2019-20)


Respected Madam,

The Association of Tax Lawyers comprising of members from all over India who are practicing in taxation side. We have received many representation from Tax Lawyers throughout India for seeking extension of date for filing GSTR-9 returns for the following genuine reason-

The GST Council has extended the date of filing the GSTR-9 upto 31st Aug, 2019 from 31st July, 2019 but on account of difficulties being faced by taxpayers in furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C, the due date for furnishing these returns/reconciliation statements to be extended for further six months i.e. till 28.02.2020 as this request has been also made by the Uttar Pradesh Tax Bar Association vide letter dt. 09.08.2019 duly signed by President and General Secretary.

We are extremely thankful for GST Council and the Central Government for this extremely trade friendly measure which would go a long way in ensuring that all the registered taxable persons in GST would now be getting further opportunity of filing correct Annual Return based on the correct summary of GSTR-1 and GSTR-3B in the form of consolidated GSTR-9 Annual Return supported by the final Reconciliation Statement of GST as per Form-9C. The extended time-line would give them sufficient time to undertake this major exercise of reconciliation of books of accounts with the GSTR returns.

This present representation is submitted with the main objective to request the trade friendly GST Council and the Central Government to also extend the time limit for claiming the leftover Input Tax Credit for F.Y. 2017-18 from the present date of 31.08.2019 which would be co-terminus with the filing of the GSTR-9 i.e. Annual Return.

The above extension for six months is necessary as it will go a long way in helping the Trade & Industry to not only avail the eligible and correct Input Tax Credit based on Reconciliation and GSTR-2A of their respective suppliers, but would also enable the Trade & Industry to avail the lawful Input Tax Credit due to them, otherwise non-allowability of ITC due to technical reason shall adversally effect the business.

While preparing the Annual Return in Form GSTR-9 and Reconciliation Statement in GSTR-9C the Trade & Industry is now coming across lot of instances wherein Input Tax Credit could not be availed due to inadvertent omissions and mistakes on the part of the suppliers of Goods & Services. Being a totally new regime the registered taxable persons faced operational problems at the initial stage of GST implementation while adapting themselves to the new Indirect Tax Regime which included amongst others filing of GSTR Return on line and matching the Input Tax Credit by accessing to GSTR-2 from the suppliers/vendors. The GSTIN network was also behaving weirdly forcing the GST Council to suspend the regular/ prescribed returns GSTR-2 and GSTR-3 which is not implemented till date.

It is in the knowledge of the Government that during the 1st year of GST regime there were many instances of gaps which has deprived the Trade & Industry from the substantive benefit of Input Tax Credit under the GST Act, CGST Act and IGST Act which they ultimately would have availed normally in their business operations.


There are several minor and integrated issues, which for the sake of brevity have not been incorporated here. Therefore, if an opportunity is provided to our Association to make a Representation in person, we can explain the same in detail to you.

In this situation & also in view of the above reasoning, it is prayed before your good office to kindly extend due date for filing the GSTR -9 till 28th Feb, 2020 for availing the Input Tax Credit for F.Y. 2017-18 and early decision is required in this matter in order to avoid inconvenience to the assessee.

Our Association assure your Honour for full co-operation and encouraging taxpayer. Waiting for your positive decision in this regard.

Thanks & Regards,
Ajay Sinha, Advocate
National President A.T.L

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