Income Tax Bar Association and All Gujarat Federation of Tax Consultants jointly make a representation for the extension of various Amnesty schemes under GST that ended on June 30, 2023. Read the full text of the representation and their requests for an extension until September 30, 2023.
Income Tax Bar Association and All Gujarat Federation of Tax Consultants jointly make a representation for the extension of various Amnesty schemes under GST that ended on June 30, 2023. Read the full text of the representation and their requests for an extension until September 30, 2023.
The representation focuses on the extension of various Amnesty schemes that concluded on June 30, 2023. The representation highlights the significant role played by the All Gujarat Federation of Tax Consultants (AGFTC) and the Income Tax Bar Association (ITBA) in advocating for tax consultants and increasing awareness among taxpayers. Both associations aim not only to support professionals but also to educate the general public. Their track record of organizing seminars, webinars, and tax conclaves showcases their commitment to legal awareness.
The representation emphasizes the need for an extension of the Amnesty schemes due to unforeseen circumstances faced by taxpayers, such as heavy rainfall in Gujarat and other parts of India. These circumstances hindered taxpayers from taking advantage of the Amnesty schemes introduced by the department. Lack of publicity and awareness among taxpayers further contributed to the delayed filing of returns. The joint representation requests a three-month extension, until September 30, 2023, for the following Amnesty schemes: GSTR 4 filing, revocation application, withdrawal of assessment order under section 62 of GST Act, GSTR 9 annual return filing, and GSTR 10 filing.
All Gujarat Federation of Tax Consultants
Income Tax Bar Association
Dt. 4th July 2023
To
Smt. Nirmala Sitharamanji,
Chair Person,
Goods and Service Tax Council,
Office of the Goods & Services Tax Council,
Tower-ii, 5th Floor,
Jeevan Bharti Building,
New Delhi-110001
E-mail: gstc.secretariat@gov.in
Sub: Representation regarding Extension of various Amnesty scheme ended on 30th June 2023
Respected Madam,
1. About Federation and Association: The All Gujarat Federation of Tax Consultants (AGFTC) founded in 1992, is the first and only Apex Regional Body of Advocates, Chartered Accountants and Tax Practitioners / Tax Professionals of Gujarat, having membership strength of 1500 professional and institutional membership of 37 local bar associations from all the District of Gujarat.
The Income Tax Bar Association (ITBA) is established in 1947 with an aim to represent issues of tax consultants and increase awareness in tax payers. The Income Tax Bar Association is one of the oldest and active bar association in India. It is regularly organizing Conferences, Study Circle Meetings, Two Day Tax Conclave so on & so forth for the benefit of the members. It has a membership strength of more than 1200 Tax Advocates, Chartered Accountants, and Tax Practitioners.
The prime object of the federation and association is not only to work for the cause of the professionals but also educate the public at large. We act as a Catalyst between citizen and Government authorities. We regularly organize Seminars, Webinars, Tax Conclave and Lecture on legal awareness in mofussil areas across the Gujarat. The Two Day Tax Conclave is the landmark event of the Association which has become an annual bookmark for the tax professionals in the state of Gujarat.
2. Extension of various Amnesty Scheme ended on 30th June 2023, We are thankful to your goodness for launching various Amnesty Schemes for filing of various returns and revocation application for cancellation of registration. The period of amnesty scheme was up to 30th June 2023.
During the last two week, there is heavy rain in Gujarat and rest of the India. The heavy rain has disturbed the life and business of the tax payers. Because of unforeseen circumstances, tax payer could not take benefit of various amnesty scheme launch be the department. Moreover, due to less publicity on part of department and lack of awareness on part of tax payers, so many returns are yet to be filled by tax payers. We therefore request your goodness to extend the following amnesty scheme for three months i.e. up to 30th September 2023. We also request to make good publicity of these extensions of scheme. It will be more appropriate for success of amnesty scheme, if SMS and email is send to all concerned tax payers particularly and to all tax payers in general.
A. Amnesty regarding filing of GSTR 4 As per notification No. 02/2023 Central Tax dated 31st March 2023, GSTR 4 for the Quarters from July 2017 to March 2019 and for the Financial Year F.Y. 2019-20 to 2021-22 without late fee for NIL return and late fee of Rs. 250+250 in other cases, if filed between the period 1't April 2023 to the 30th June 2023. This period should be extended up to 30th September 2023.
B. Amnesty regarding revocation As per notification No. 03/2023 Central Tax dated 31st March 2023, application of Revocation of Application for cancellation of registration made up to 30th June 2023. Due to no linking of aadhar number with registration detail, tax payers were unable to file revocation application in time. This period should be extended up to 30th September 2023.
c. Amnesty regarding withdrawal of assessment order u/s.62 of GST Act, As per notification No. 06/2023 Central Tax dated 31″ March 2023, if registered person furnished returns on or before 30th June 2023, the assessment order issued under section 62 of CGST Act, 2017 will be deemed to be withdrawn. This period should be extended up to 30th September 2023.
D. Amnesty regarding filing of GSTR 9 Annual return As per notification No. 07/2023 Central Tax dated 31St March 2023, Annual return udder section 44 of CGST Act, 2017 for the Financial Year F.Y. 2017-18 to 2021-22 without late fee of Rs.25+25 and late fee of Rs.50+50 in respective case and maximum of Rs. 10,000+10,000, if filed between the period 1st April 2023 to the 30th June 2023. This period should be extended up to 30th September 2023.
E. Amnesty regarding filing of GSTR 10 As per notification No. 08/2023 Central Tax dated 31″ March 2023, GSTR 10 with late fee of Rs. 500+500, if filed between the period 1″ April 2023 to the 30th June 2023. This period should be extended up to 30th September 2023.
We humbly request to consider the suggestions made by All Gujarat Federation of Tax Consultants (AGFTC) and Income Tax Bar Association (ITBA) and oblige.
We sincerely hope that the Goods and Service Tax Council and Government under the dynamic leadership of Hon'ble PM Shri Narendra Modi and Hon'ble FM Smt. Nirmala Sitharaman would provide the requisite reliefs to the trade and industry.