Request to Extend Due Date for Submission of FORM GSTR-9, 9A, and 9C for F.Y 2020-21

Delhi Bar Association has Submitted Representation to Hon’ble Nirmala Sitharaman, Chairman CBIC, Special Secretary of GST Council, Principal Chief Commissioner of Goods & Services Tax, & The Commissioner Delhi Goods and Services Tax for Extension of Due Date for Submission of FORM GSTR-9, 9A, and 9C for the F.Y 2020-21 up to 28 Feb 2022.

It has been submitted in the Representation that due date for submission of TAR Balance Sheet, P&L Account under Income Tax Act, 1961 for A.Y. 2021-22 is 15th Jan, 2022. The Audit work includes verification of Turnover and ITC on purchases and expenses as well.

The due date for Tax Audit under Income Tax Act being later than due dates of submission of GSTR-9, 9A & 9C with Audited financial statements, it is practically not possible to submit GSTR-9, 9A and 9C by 31st Dec, 2021.

In a large number of taxpayers as Tax audit work is likely to be completed during the period 1.01.2022 to 15.01.2022 as Due date for Tax Audit is 15th Jan 2022.

Below is a Copy of the Representation Submitted.

Hon’ble Nirmala Sitharaman Jee,
Finance Minister of India,
Ministry of Finance,
Govt. of India,
North Block, New Delhi-110001.

Subject: Request to extend the due date for submission of FORM GSTR-9, 9A, and 9C under GST for the year 2020-21.

Sales Tax Bar Association (Regd.), is one of the oldest and largest Association of Tax Professionals in the country. The Bar Association and its members consider themselves as part and parcel of Tax Administration to ensure that the Government gets the taxes which are just and due to the State and so vital for the welfare activities of the citizens.

On the above subject, we respectfully bring to your kind attention as under: –

That the due date for submission of Annual Return in Form GSTR-9, 9A and Reconciliation Statement in Form GSTR-9C (self-certified) reconciling the Annual Turnover with audited financial statement is 31st Dec 2021 for the period from 01.04.2020 to 31.03.2021.

That due date for submission of Tax Audit Report Balance Sheet, Profit and Loss Account under Income Tax Act, 1961 for A.Y. 2021-22 is 15th Jan 2022. The Audit work includes verification of Turnover and ITC on purchases and expenses as well.

3. In view of the above, the due date for Tax Audit under Income Tax Act being later than due dates of submission of GSTR-9, 9A & 9C with Audited financial statements, it is practically not possible to submit GSTR-9, 9A and 9C by 31st Dec, 2021 in large number of taxpayers as audit work is likely to be completed during the period 1.01.2022 to 15.01.2022.

We, therefore, sincerely pray that the due date for submission of GSTR-9, 9A and 9C be extended at least by two months i.e. up to 28 Feb 2022 so that reconciliation work with Audited Financial Statements can be completed by the taxpayers after completion of their Tax Audit Work/ Co. Audit Work.

With Highest regards

Yours Truly

For Sales Tax Bar Association (Regd.)

To,
The Chairman,
Central Board of Indirect Taxes and Customs,
North Block, New Delhi-110 001.

Subject: Request to extend the due date for submission of FORM GSTR-9, 9A, and 9C under GST for the year 2020-21.

Sales Tax Bar Association (Regd.), is one of the oldest and largest Association of Tax Professionals in the country. The Bar Association and its members consider themselves as part and parcel of Tax Administration to ensure that the Government gets the taxes which are just and due to the State and so vital for the welfare activities of the citizens.

On the above subject, we respectfully bring to your kind attention as under: –

That the due date for submission of Annual Return in Form GSTR-9, 9A and Reconciliation Statement in Form GSTR-9C (self-certified) reconciling the Annual Turnover with audited financial statement is 31st Dec 2021 for the period from 01.04.2020 to 31.03.2021.

That due date for submission of Tax Audit Report Balance Sheet, Profit and Loss Account under Income Tax Act, 1961 for A.Y. 2021-22 is 15th Jan 2022. The Audit work includes verification of Turnover and ITC on purchases and expenses as well.

3. In view of the above, the due date for Tax Audit under Income Tax Act being later than due dates of submission of GSTR-9, 9A & 9C with Audited financial statements, it is practically not possible to submit GSTR-9, 9A and 9C by 31st Dec, 2021 in large number of taxpayers as audit work is likely to be completed during the period 1.01.2022 to 15.01.2022.

We, therefore, sincerely pray that the due date for submission of GSTR-9, 9A and 9C be extended at least by two months i.e. up to 28 Feb 2022 so that reconciliation work with Audited Financial Statements can be completed by the taxpayers after completion of their Tax Audit Work/ Co. Audit Work.

With Highest regards

Yours Truly

For Sales Tax Bar Association (Regd.)

The Special Secretary
Office of the GST Council Secretariat
5th Floor, Tower II, Jeevan Bharti Building,
Janpath Road, Connaught Place, New Delhi-110 00 I.

Subject: Request to extend the due date for submission of FORM GSTR-9, 9A, and 9C under GST for the year 2020-21.

Sales Tax Bar Association (Regd.), is one of the oldest and largest Association of Tax Professionals in the country. The Bar Association and its members consider themselves as part and parcel of Tax Administration to ensure that the Government gets the taxes which are just and due to the State and so vital for the welfare activities of the citizens.

On the above subject, we respectfully bring to your kind attention as under: –

That the due date for submission of Annual Return in Form GSTR-9, 9A and Reconciliation Statement in Form GSTR-9C (self-certified) reconciling the Annual Turnover with audited financial statement is 31st Dec 2021 for the period from 01.04.2020 to 31.03.2021.

That due date for submission of Tax Audit Report Balance Sheet, Profit and Loss Account under Income Tax Act, 1961 for A.Y. 2021-22 is 15th Jan 2022. The Audit work includes verification of Turnover and ITC on purchases and expenses as well.

3. In view of the above, the due date for Tax Audit under Income Tax Act being later than due dates of submission of GSTR-9, 9A & 9C with Audited financial statements, it is practically not possible to submit GSTR-9, 9A and 9C by 31st Dec, 2021 in large number of taxpayers as audit work is likely to be completed during the period 1.01.2022 to 15.01.2022.

We, therefore, sincerely pray that the due date for submission of GSTR-9, 9A and 9C be extended at least by two months i.e. up to 28 Feb 2022 so that reconciliation work with Audited Financial Statements can be completed by the taxpayers after completion of their Tax Audit Work/ Co. Audit Work.

With Highest regards

Yours Truly

For Sales Tax Bar Association (Regd.)

To,
The Principal Chief Commissioner, Goods & Services Tax,
C.R. Building, I.P. Estate,
New Delhi-110002

Subject: Request to extend the due date for submission of FORM GSTR-9, 9A, and 9C under GST for the year 2020-21.

Sales Tax Bar Association (Regd.), is one of the oldest and largest Association of Tax Professionals in the country. The Bar Association and its members consider themselves as part and parcel of Tax Administration to ensure that the Government gets the taxes which are just and due to the State and so vital for the welfare activities of the citizens.

On the above subject, we respectfully bring to your kind attention as under: –

That the due date for submission of Annual Return in Form GSTR-9, 9A and Reconciliation Statement in Form GSTR-9C (self-certified) reconciling the Annual Turnover with audited financial statement is 31st Dec 2021 for the period from 01.04.2020 to 31.03.2021.

That due date for submission of Tax Audit Report Balance Sheet, Profit and Loss Account under Income Tax Act, 1961 for A.Y. 2021-22 is 15th Jan 2022. The Audit work includes verification of Turnover and ITC on purchases and expenses as well.

3. In view of the above, the due date for Tax Audit under Income Tax Act being later than due dates of submission of GSTR-9, 9A & 9C with Audited financial statements, it is practically not possible to submit GSTR-9, 9A and 9C by 31st Dec, 2021 in large number of taxpayers as audit work is likely to be completed during the period 1.01.2022 to 15.01.2022.

We, therefore, sincerely pray that the due date for submission of GSTR-9, 9A and 9C be extended at least by two months i.e. up to 28 Feb 2022 so that reconciliation work with Audited Financial Statements can be completed by the taxpayers after completion of their Tax Audit Work/ Co. Audit Work.

With Highest regards

Yours Truly

For Sales Tax Bar Association (Regd.)

The Commissioner,
Delhi Goods and Services Tax,
Department of Trade & Taxes,
Vyapar Bhawan, LP. Estate,
New Delhi – 110 001.

Subject: Request to extend the due date for submission of FORM GSTR-9, 9A, and 9C under GST for the year 2020-21.

Sales Tax Bar Association (Regd.), is one of the oldest and largest Association of Tax Professionals in the country. The Bar Association and its members consider themselves as part and parcel of Tax Administration to ensure that the Government gets the taxes which are just and due to the State and so vital for the welfare activities of the citizens.

On the above subject, we respectfully bring to your kind attention as under: –

That the due date for submission of Annual Return in Form GSTR-9, 9A and Reconciliation Statement in Form GSTR-9C (self-certified) reconciling the Annual Turnover with audited financial statement is 31st Dec 2021 for the period from 01.04.2020 to 31.03.2021.

That due date for submission of Tax Audit Report Balance Sheet, Profit and Loss Account under Income Tax Act, 1961 for A.Y. 2021-22 is 15th Jan 2022. The Audit work includes verification of Turnover and ITC on purchases and expenses as well.

3. In view of the above, the due date for Tax Audit under Income Tax Act being later than due dates of submission of GSTR-9, 9A & 9C with Audited financial statements, it is practically not possible to submit GSTR-9, 9A and 9C by 31st Dec, 2021 in large number of taxpayers as audit work is likely to be completed during the period 1.01.2022 to 15.01.2022.

We, therefore, sincerely pray that the due date for submission of GSTR-9, 9A and 9C be extended at least by two months i.e. up to 28 Feb 2022 so that reconciliation work with Audited Financial Statements can be completed by the taxpayers after completion of their Tax Audit Work/ Co. Audit Work.

With Highest regards

Yours Truly

For Sales Tax Bar Association (Regd.)

To Read Official Representation Letter Download PDF Given Below :