Plea to extend ITR Filing and GST filing deadline

Posted on    14 August 2019

The Goods and Service Tax Practitioners' Association of Maharashtra

Ref: A/19-20/480 
Smt. Nirmala Sitharaman 
Hon'ble Union Minister of Finance 
Government of India 
North Block, New Delhi -110 001 

Respected Madam, 
Date: 13th August 2019 

Sub: Extension of due date for filing GSTR-9 & GSTR-9C for F.Y. 2017-18 &  other due dates falling in August and September 2019  

The Goods & Services Tax Practitioners' Association of Maharashtra (GSTPAM) is a State-level body of Sales Tax Practitioners' established in the year 1951. The Association has over 3,200 members spread all over the State of Maharashtra comprising of Tax Practitioners and other professionals such as Chartered Accountants, Cost Accountants, Company Secretaries and Advocates practicing in GST, VAT, Service tax and allied laws. The Association's main object is to educate the public in general and the members in particular on Indirect Taxes operative in the State of Maharashtra and whole of India. 

We write to you today to appraise you about the hardship faced by our brothers and sisters in the State of Maharashtra due to destructively heavy rains and flooding. We are certain that you are fully aware of the grave situation caused due to floods in Western Maharashtra, especially in the districts of Koihapur, Satara. Sangli and Korikan region. Residents of these and many other areas are devastated due to the natural calamity. The situation has not improved as these areas are still receiving heavy rains impeding the recovery efforts. 

The immediate demand of the situation is the rehabilitation of the flood affected citizens and monetary and other aid to the families. All efforts of help are being made by many of us at organisational and personal level. However, there is an equal necessity for grant of extension in the due dates of compliance under various laws, as such dates are causing severe anxiety among the already distressed members of trade and the profession. 

In this hour of severity, tax professionals as well as the members of the industry cannot be expected to comply with the deadlines for returns and audit under the GST as well as the Income Tax Act. It would be inhumane and unjust to force the taxpayers and the tax professionals to comply with the deadlines until their life returns to normalcy. 

We therefore, seek your early intervention to extend the due dates for Annual Return and Audit under the GST Acts and the Income Tax Act as well as the due dates for filing various monthly returns falling due in the months of August and September 2019. 

Considering the gravity of the disaster, it is only just that we request your good self to consider extending the due date of annual return and audit under the GST law by at least three months. We also request your good self to take up this matter on a priority basis. 

Yours sincerely, 

For The Goods and Services Tax Practitioners' Association of Maharashtra 

Dinesh Tambde 

Aditya Surte

Vinod Mhaske / Aditya Seema Pradeep / Amol Mane / Narendra Sonawane / 
Alok Singh / Ritesh Mehta / Abhijit Berde (Jt. Convenors — L&R Committee) 


All India Federation of Tax Practitioners
(An Association of Advocates, Chartered Accountants & Tax Practitioners of India)

Anand Kumar Pasari, Advocate


(i) Ms Nirmala Sitharaman Ji
Hon' Finance Minister of lndia.

(ii) Mr. Pramod Chandra Mody
CBDT Chairman
lncome Tax Department.

Sub. : Extension of Due Date in respect of filing lncome Tax Return for F.Y-2018-19.
(Under section 139 of lncome Tax Act 1951).

Respected Madam/Sir

First and foremost we would like to introduce ourselves as - A Tax Professional body having more than 20,000 members. The membership is comprising of Advocates, Chartered Accountants, Tax Practitioners from across the Country.


Your office is well aware that Due date for filing ITR for A.Y. 2Ot9-2O in respect of Audited entities as well as working partners is 30.09.2019 and for Assesses other than mentioned above is 31.08.20L9.

The non filing of ITR before due date will invite late fee u/s.234F of Rs. 5,000/10,000 as the case may be.


ln the interest of Assesses in large as well as of Tax Professionals, we seek extension of due date for 1 Month i.e. 30.09.2019 and 3L.L0.201-9 respectively on following difficulties.

  • Incessant rains wreaked havoc in at least nine states, including entire Peninsular India. More than 68% of the country is going through hard phase of water logs due to heavy rain and flood. 
  • Due to lack of cleanliness and dual seasons various diseases have spread out in the country. 
  • Electricity disturbances and downloading of 26AS problems are also creating more hurdles and adding fire to the flame. 
  • Due date for filing of GST Annual Return and GST Audit for F.Y 2017-18 is also due on 31.08.2019. It is difficult to meet all deadlines at one time. 
  • Business Community of entire country is stuck in reconciling figures between various GST Returns filed and being first year the Taxpayers are facing hardships to reconcile the same. 
  • Advocates, Chartered accountants and Tax Practitioners are worried as a lot of changes in the software for filing income tax returns have left them with less days to finish the process. 
  • Despite these limitations, the political constraint index i.e the budget and the elections having held lately is also a reason. 

In the above-mentioned circumstances, Taxpayers and Professionals are not only finding difficult but seems impossible to meet due date for filing ITRs by all Assessees and which has led to tremendous stress amongst Taxpaying communities in the country. 

Therefore your office is requested to very kindly extend due date for 1 Month i.e. 30.09.2019 and 31.10.2019 respectively. Without prejudice to what is stated above your office is requested to defer late fee for one month. 

For your kind action, the Chamber may remain highly obliged. Hoping for an affirmative response. 

Thanking You 

Anand Kumar Pasari
Advocate (Taxation)
National Secretary General (AIFTP)

M/s. Pasari & Associates
202, 2nd Floor, H.P. Chambers
Beside Shree Gopal Complex
Kutchery Road, Ranchi - 834 001 

Date: 13th August, 2019
Place: Ranchi, Jharkhand


Regd off : Nirmala Nilaya, No. 3043, 15th cross, 
BSK 2nd BENGALURU-560 070 Admn off : No. 2, 3rd Floor, 
'c' Block, Revankar Complex, Court Circle, 
HUBBALLI - 580 029. 
Website : e-mail : 


Honourable Union Minister of Finance, 
Government of India, North Block New Delhi-110011 

Honourable Madam, 

Sub: - Memorandum seeking extension of due date for filing of GST and Income Tax Returns 

We, On behalf of the Karnataka State Tax Practitioners Association request your good self to kindly consider our genuine request and postpone the due dates for filing the GST and Income Tax Returns. 

As you aware most parts of Karnataka state along with the States of Maharashtra, Kerala are facing disaster situation due to unexpected rains ,over flow of water from rivers and dams resulting floods and land sliding in most parts of the Karnataka State as well as neighbouring states of Maharashtra and Kerala. 

The buildings were immersed in water, many buildings were collapsed and electricity supply and internet facility was also disturbed, due to which the dealers are hampered and disturbed behind any ones imagination and are not in a position to file their GST and Income tax Returns with in Due Dates. 

We do not know as to how many more days required restoring normalcy. Many Assesses have lost their records, books of accounts and stocks held with them and electronic systems were also damaged. They are under shock and it takes time for them to come out from this shock. 

Under these circumstances it is really not possible for both the assesse as well as their representatives to attend to the last minute filing of the Income Tax as well as GST Returns. Hence we request your good self on behalf of all to kindly extend the due dates for filing the Income tax and GST Returns and oblige. 

Yours Sincerely, 
For Karnataka State Tax Practitioners Association ( R ) 

Vishnuteerth Jamakhandi 
General Secretary 

Copy to: Chairman CBDT and Chairman CBEC  

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