Extend dates of compliances for the month of March 2021 under GST Law

All India Federation of Tax Practitioners


The Hon’ble Finance Minister
Ministry of Finance,
Govt of India, North Block,
New Delhi -110001

Hon ‘ble Madam,

Sub: Representation to extend dates of compliances for the month of March, 2021 under GST Law

All India Federation of Tax Practitioners, having registered office at Mumbai is an Apex Body of Tax Practitioners being Advocates, Chartered Accountants and Tax Practitioners having more than nine thousand members across the Country practicing before the Income-tax Appellate Tribunal, Sales Tax Appellate Tribunal and GST Appellate Authorities having Benches and jurisdiction in various parts of India. I am proud to say, Senior Advocates and Senior Councils of various High Courts and the Supreme Court are our members and till date more than seven members of our Association have been elevated as Judges of various High Courts.

The object of the AIFTP is to take up various causes and act as a conduit and facilitator amongst the Tax Practitioners, Revenue Authorities, the Central Government and the Members of the Hon’ble Appellate Tribunals, High Courts and the other cogs in the wheels of dispensation of Justice in the fields of tax jurisprudence and to identify and overcome the impediments that may hamper the proper and effective functioning of the provisions of law.

We have in the past taken up various issues and have made numerous representations across various fora for the mutual benefit of both general public and the Revenue Authorities.

On the above subject, we respectfully submit as under:

1. That due to the rise in corona cases beyond imagination and control of the Government, the owners / management /staff of Trade & Industry have been rendered incapable of carrying out their functions resulting in non-compliance with due dates under GST. Either they themselves are infected or one or more of their family members are down with infection and are struggling either in quarantine or with the hospital scenario. Given the ground situation everyone including professionals like CAs, Advocates and Tax Practioners have been hit hard.

1.1 Even Supreme Court today acknowledged that these are health emergency times in the country.

1.2 Earlier, there was partial lockdown in some cities but now Delhi, Mumbai, Madhya Pradesh and Maharashtra are under complete lockdown and given the circumstances, this lockdown is expected to get extended.

Due to the prevailing pandemic, in spite of our members working day in and day out to carry out the compliances of GST like GSTR-3B, the work couldn’t be completed which was due on 20th, April, 2021. The returns due on 24th April, 2021 are also not likely to be filed in time as the businesses are closed and information to file the returns won’t be available.

It is, therefore, necessary to extend these dates up to 31st May, 2021 for the time being and review the situation thereafter.

2. GST Returns filing using OTP for verification -For certain categories of taxpayers, it is mandatory to file GST Returns using Digital Signatures (DSC) only. However, due to sudden lockdown, the DSC tokens are either locked in the offices of trade/industry or they are in the custody of some of their staff member who is in quarantine due to corona. Therefore, we request you to kindly allow OTP based return filing for the time being.

3. GST Annual Return Form GSTR•9 for F.Y. 2020·21 is not yet available on the portal of GSTN and since the returns are due for filing, the same should be made available immediately.

We, thus, humbly request you to please appreciate the difficulties faced by Industry, Trade and Professional and consider this request in the interest of taxpayers in the country.

With Highest Regards,

For All India Federation of Tax Practitioner

CA H.L.Madan
(CHAIRMAN-Indirect Tax Representation Committee)

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