Extend Due Date for filing of Form GSTR 9, GSTR 9A & GSTR 9C

due date GSTR 9

Taxpayers registered under GST with Annual Aggregate Turnover (AATO) up to Rs 5 crore are not required to file the reconciliation statement in Form GSTR-9C for financial year (FY) 2020-21 onwards. Form GSTR-9C has to be self-certified by the taxpayer instead of being certified by CA/ CMA. Verification table by CA/CMA in Part B of Form GSTR-9C has been deleted now. Meanwhile, taxpayers having AATO upto Rs 2 crore only are now not required to file Annual Return (Form GSTR-9) for FY 2021-21.

Read Also: GST ITC advisory by GSTN: Availability of Input Tax Credit (ITC) for FY 2020-21

The due date to file GSTR-9 and GSTR-9C for FY 2020-21 is on or before 31 December 2021. But due to clashes of Income Tax Due Date with GST due dates, many institutions and associations are requesting Ministry of Finance to extend Due Date of GST Returns. One of them is Sales Tax Bar Association. Its representation is as follows-

Sales Tax Bar Association (Regd.)
Office: 2nd Floor, Department of Trade & Taxes,
Vyapar Bhawan, lndraprashtha Estate,
New Delhi-110002

STBA/2021/52 | December 10, 2021

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

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

Hon’ble Madam,

It is respectfully submitted as under:

1. 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.

Read Also: GST Rates Industry wise changed from 1st October 2021

2. On the above subject, we respectfully bring to your kind attention as under.

(i) That the due date for submission of Annual Return in Form GSTR-9, 9A and Reconcilation 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.

(ii) 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.

Read Also :GSTN issued advisory on HSN and GSTR-1 Filing

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 01.01.2022 to 15.01.2022.

We, therefore, sincerely pray that due date for submission of GSTR-9, 9A and 9C be extended at least by two months i.e. upto 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

Read Also: Gujarat AAR: Papads don’t attract GST, but fryum attract 18% Rate

Yours truly
For Sales Tax Bar Association (Regd.)

Suresh Agrawal, Advocate

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