Introduction: The U.P. Tax Bar Association, Varanasi, has submitted a formal request to the Hon'ble Finance Minister of the Government of India seeking an extension of the deadline for filing GST Annual Return Forms GSTR 9, 9A & 9C for the financial year 2022-23. The association, comprising over 2100 members, emphasizes the need for an extended timeline due to the challenging circumstances and ongoing engagements in responding to departmental notices and assessments.

Detailed Analysis: The association highlights the current demands on its members, including the final assessment and issuance of orders for the financial years 2017-2018, 2018-2019, and 2019-2020. The deadline for these assessments is set for December 31, 2023, adding to the workload. Additionally, officers are seeking clarifications on discrepancies in filing returns GSTR-1, GSTR-3B, GSTR-9 & GSTR-9C.

Members are deeply engrossed in preparing comprehensive responses, representations, and data analysis for departmental notices under sections 61, 73 & 74. The association underscores the extensive engagements in Uttar Pradesh and various states across Bharat, making it a formidable challenge to meet the original deadline of December 31, 2023.

Conclusion: In conclusion, the U.P. Tax Bar Association urgently appeals to the Finance Minister for a deadline extension until March 31, 2024. The association stresses the complexity of the ongoing proceedings and the need for additional time to ensure accurate and thorough responses to departmental notices. The extended deadline is seen as crucial in maintaining the integrity of the assessment process and facilitating a more effective and accurate filing of GST Annual Returns for the financial year 2022-23.

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U.P. Tax Bar Association, Varanasi-UP, BHARAT

Dated: 25th Dec, 2023

To

Hon'ble Finance Minister,
Govt. of India,
New Delhi

Respected Madam,

Sub: Request for extension of due date for filing of GST Annual Return Forms GSTR 9, 9A & 9C for the financial year 2022-23.

Marry Christmas!!!

The U.P. Tax Bar Association, Varanasi is a prestigious professional association having Associate membership of various Taxation Bars in the state of Uttar Pradesh, and we are having Direct and Indirect connection of more than 2100 members consisting of Advocates, Chartered Accountants, Company Secretaries, Cost Accountants and other Tax Consultants.

Respected Madam, as you know, that the GST department having last date 31st December 2023 for final Assessment and issuing final order for the financial year 2017-2018 under already issued various notices ASMT-10, SCN, DRC-01, SCN U/s 61, 73 & 74. Also, 31st December 2023 is Last date for issuing fresh ASMT-10, SCN, DRC-01, SCN U/s 61, 73 & 74 for financial year 2018-2019 and same are for the financial year 2019-2020. Also, your officers required Clarification on discrepancies in filling returns GSTR-1, GSTR-3B, GSTR-9 & GSTR-9C.

So, we all are very much engaged and busy in preparing our best reply, representation, various data preparation, comparison charts & tables, tax details, short, excess, mis-match of ITC details, and other related papers for replying departmental notices u/s 61, 73 & 74, and also engaged in present before officers, as per fixed dated for personal hearing in departmental Notices.

Given the extensive engagements due to ongoing proceedings related to Reply, Assessment & other associated matters in Uttar Pradesh and various states across BHARAT, we urgently seek your attention and relief by extending the deadline for filing GST Annual Return Forms GSTR 9, 9A & 9C for the year 2022-23 to 31st March 2024.

The prevailing circumstances make it exceedingly challenging to adhere to the deadline of 31st December 2023 for filing the Annual Returns GSTR-9 and 9C as mandated by the GST Act.

Hence, we earnestly request your esteemed office to consider extending the due date for filing GST Annual returns for the year 2022-23 until 31st March 2024.

Warm regards,

Adv. Ashish kamthania

(Executive Member),

The U.P. Tax Bar Association, Varanasi-UP, BHARAT

Secretory: Tax Bar Association, Rampur-UP, BHARAT

Copy to :

1) Prime Minister's Office, New Delhi

2) Hon'ble Minister of State for Finance, Govt. of India, New Delhi

3) The Revenue Secretary, Govt. of India, New Delhi

4) The Dept. of Revenue, Ministry of Finance, Govt. of India, New Delhi

5) GSTN