Request for extension of Due Dates for Tax Audit, Income Tax Returns for the Assessment Year 2020-21 & GSTR 9 & 9C for the financial year 2018/19.Tax Practitioner's Association of Ratnagiri District, established in 2017, having Advocates, Chartered Accountants and Tax Practitioners as its members. We have been making regular representations before various government agencies. Association regularly takes up initiatives to act as a bridge between stakeholders and concerned regulatory bodies in order to convey and help in resolving genuine grievances or effectively implement the laws. Today, we come forth with a request of extending the due dates of Tax Audit for assessment year 2020/21 and GST Audit for the year 2018/19 to March 31,2021. The reason for request for extension: 1. The Covid-19 Pandemic We commend the Government for the way the pandemic has been efficiently tackled during the various phases of lockdown and unlock. We also appreciate the extension provided for tax audit and income tax return filing up to December 31, 2020.But, while the country has been unlocked as a whole, several state governments have individually imposed various restrictions based on the spread and severity of the Corona virus in the state. Inter-state movement is restricted to an extent in certain states. The intra-state movement is also restricted. States like Gujarat, Rajasthan, Punjab, Himachal Pradesh, Madhya Pradesh have imposed night curfew. In a city like Mumbai, whose lifeline is its local trains, the metros and local trains are not running till date. The transport via public buses is not easily accessible. Nation-wide, there is still a huge fear of getting infected among the people due to which they prefer not travelling at all or restrict it to the vicinity of their homes. Due to this restriction of movement, several industries and private offices have still not started fully functioning and are still struggling to function at a certain level of normalcy. This also includes the offices of the Chartered Accountants and Tax Practitioners. Due to this, the details required for completing audits and carrying on tax audit and filing the return of income are not being received promptly and thus the audits cannot be efficiently performed. Also travelling to the place of audit without availability of buses or passenger vehicle is very difficult for the professionals and their staff. Several Chartered Accountants, Tax Practitioners and their staff have been infected and have not been able to work for minimum of 14 days. Also visiting any audit place all the more exposes them to the virus making them prone to get infected. In addition to this, the senior citizens are advised to stay at home. This includes senior professionals and senior assesses who following this advice will not be able to comply with the existing due dates. These hindrances are making it very difficult for the assesses, the Tax Practitioners, Chartered Accountants to comply with even the extended due dates. Due to cyclone "Nisarga" have made tremendous loss of business entrepreneur. Near about one and half month the business activity remains close due to cyclone. 2. Delay in release of utilities and instructions It is submitted that in past, due to delay on the part of CBDT in notifying forms/release of utilities/subsequent amendments in rules and consequential delay in providing E-filing platforms, effective the time limit prescribed/provided by substantive law to tax payer, has been curtailed by the executive. Again for A.Y. 2020-21, due to pandemic effect there has been delay of about 4 months on average in release of ITR Forms/Schema/validation rules and relevant utilities, followed by subsequent updations. Last updation was made on 8.12.2020. Usually, the income tax returns must be released in the month of April but due to the pandemic, the release of the returns have been delayed on an average by 4 months. Additionally, even after release, they have been constantly updated. Although the utilities were released as on the abovementioned dates, the 700+ paged instructions for filing the return of income were released only on October 23, 2020.These instructions were further revised on November 25, 2020 i.e. just a month before the due date of filing of income tax return, not giving the professionals and assesses enough time to even take a note of the most important points. With due respect to the above difficulties faced by the assesses and the professionals, we request your Honour to take them into consideration and extend the due dates for Tax Audit, Income Tax returns and GSTR 9 & 9C to March 31, 2021. The entire fraternity of taxpayer and professionals will highly appreciate if this is done soon enough (i.e. well in advance) to allow them to get a clarity. Sincerely, For TAX PRACTITIONER'S ASSOCIATION OF RATNAGIRI DISTRICT Adv. Abhijit A. Berde President Preview File
Representation for issues in GSTRepresentation given to Central GST office, pl see attached file for more details Preview File
Representation for Various issues in GST & VAT Representation given to State GST Office, pl see attached file for more details Preview File
Rpresentation for Various issues in Income TaxPl see attach file for details Preview File
Representation to CCIT Pune for difficulties faced by membersToday handed over representation to Jt Commr Mr Mahajan Sir for difficulties faced by members regarding CPC processing, refund issue, rectification issue and other issues in outreach program arranged at Ratnagiri by Income Tax Department. Preview File
Representation for extension of Due Dates for various returns under GST and Income Tax ActDate: 16th August 2019 To Hon’ble Smt. Nirmala Sitharaman Union Minister of Finance Government of India North Block, New Delhi – 110 001 Sub: Extension of due date for filing of various Returns as well as Audits in August and September 2019 under GST and Income Tax Act Respected Madam, We the members of District level association named as ‘Tax Practitioner’s Association of Ratnagiri District’. The Association has over 130 members spread all over the Ratnagiri District comprising of Tax Practitioners and other professionals such as Chartered Accountants, Cost Accountants, Company Secretaries and Advocates practicing in Income Tax, 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 Direct & Indirect Taxes operative in the State of Maharashtra and whole of India. We are certain that you are fully aware of the grave situation caused due to floods in Western Maharashtra, especially in the districts of Kolhapur, Satara, Sangli, Ratnagiri, Sindhudurg and other Konkan region. 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 flood. The situation has not improved as these areas are still facing heavy rains impeding the recovery efforts. Our Ratnagiri District consisting of nine talukas. In many talukas in Ratnagiri District, there is no electricity and internet facility yet due to heavy rain. Till today numbers of trains are cancelled by Konkan Railway due to heavy damages to tracks. The roads and highways (NH-4 and NH-204) are also affected due to flood. All citizens are in trouble and not able to move easily from one place to another. The offices of our members as well as traders from Chiplun, khed, Rajapur and other few places in ratnagiri taluka are totally under the water and there is financial loss also due to damage of computers, furniture and electric fittings etc. The office staffs of the members are also not able to come to the offices for more than ten days and that’s why there is complete shutdown of offices in almost all the villages in Ratnagiri district as well as all the areas suffered by flood. The loss of records due to flood is made it very difficult for the traders to provide the necessary documents for verification. The loss of computers is made it difficult to retrieve data within the prescribed time. 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 and return and audit under Income Tax Act by at least three months. We also request your good self to take up this matter on a priority basis. Yours sincerely, For Tax Practitioners Association of Ratnagiri District CA Mandar Yadneshwar Gadgil Adv. Abhijeet Berde President Vice President CC: 1) Hon’ble Shri. Devendra Fadnavis Chief Minister, Maharashtra State 2) Hon’ble Shri. Sudhir Mungantiwar Minister of Finance, Maharashtra State 3) Shri. Rajeev Jalota Commissioner of State Tax, Maharashtra State 4) Principal Commissioner of Income Tax Kolhapur 5) Asst Commissioner of Income Tax Ratnagiri 5) Asst Commissioner of CGST , CGST office, Ratnagiri 6) Deputy Commissioner of SGST, Ratnagiri Preview File
Representation regarding amnesty scheme 2019Date – 30th July 2019 To The Dy Commissioner State GST Ratnagiri Sub: Issues / Difficulties under the Settlement (Amnesty) Scheme 2019 Respected Sir, The Ordinance regarding the Settlement of Arrears of tax, interest, penalty and late fee which were levied, payable or imposed respectively under various Acts administered by the Goods & Services Tax Department (Earlier known as Sales Tax Department) was issued on 07.03.2019. Recently, on 09.07.2019 the said ordinance was converted into the Maharashtra Act No. XV of 2019 which was called as “The Maharashtra Settlement of Arrears of tax, interest, penalty and late fee Act, 2019” with suitable modifications in order to give effect to proposed amendments in the Budget. According to the said Act the first phase is going to end on 31.07.2019. However, there are number of practical issues faced by the tax payers as well as tax practitioners’ fraternity while dealing with the determination of disputed, un-disputed taxes and determination of requisite amount. The fact that a Circular is required to be issued as late as on 20th July 2019 requiring to clarify certain basic issues speaks volumes for difficulties faced or the clarity required on the subject. Some of the issues still lingering clarifications or as the case may be, requiring revisiting the FAQs issued earlier or the ‘Technical issues’ on the portal are narrated below- 1. There was no drop down provided in Form I & Form IA for tax under both the Entry Tax Acts. Due to the same, the dealers willing to pay requisite amount and apply for settlement scheme cannot avail the benefits under the scheme, though they are willing to apply for the same. This may deprived such dealers from the waiver under the settlement scheme. 2. In respect of the year 2016-17, the Department has issued notices for Issue Based Audit/Assessments in Form 603/302 to the dealers. In case of un-match, mis-match report, set-off is proposed to be disallowed in such notices. In order to comply with such notices, the dealer needs to obtain online ledger confirmations from the suppliers. However, no such utility for uploading online ledger confirmations is provided on MAHAGST site up till now. In absence of the same, it is not possible for the dealers to determine the portion of the differential tax payable in the matter of issue based proceedings. There is lot of time require to upload revised returns for the F.Y. 2016-17. In case of In such cases also the dealers are not able to apply for settlement scheme. 3. The main object of the settlement scheme is to reduce the huge number of appeals and to recover the major amount out of the stayed amount in appeals but due to lack of clarity in case of adjustment of part payment. In such cases, there is a grey area in adjustment of part payment made in appeals. There are certain issues in respect of the method of adjustment of the part payment against the disputed amount in appeals. There are specific issues in respect of FAQ No. 30 with Trade Circular No. 20T of 2019 dated 15.05.2019. 4. It may be noted that the Scheme provide for the working out the amount outstanding as on 1.4.2019 and then bifurcate such amount outstanding between ‘disputed and undisputed’ amount. This requires the dealer to reduce the amount paid as ‘part payment’ under section 26 [as amended by insertions of Sections 26(6) and Sec 26(6A)] at the time of filling appeal. Thus, the objective of the Scheme is to find out the outstanding dues and not to work out/ compute the reasons/issues for which the dues are the still outstanding. It is observed that the Q 30 of 20T/ 2019 attempts to workout issue-wise part payment made. Pl. note that the amount paid in appeal is only part -payment made against THE ENTIRE amount [tax, interest and penalty] which is outstanding from the dealer and not qua the issue. The mechanism or the method of computation of the part-payment for grant of stay does not determine the issue-based dues outstanding. Thus, the approach taken in the said Circular appears to be far from the Scheme of Settlement Act or the objective of the Scheme. 5. Moreover, it would not be out of place to submit that in a case where appeal is continued and the dealer is in position of furnishing some of the pending declarations, the reworked liability would allow credit for the amount of taxes paid in totality and not qua the issue. Thus, the payment made as part-payment is purely a sum paid against the demand and not qua any issue although the method of computation could be whatever it is. 6. Similar issues are there in case of part withdrawal of appeals. It is not clear from the FAQ No. 31 given in the said Trade Circular whether the part payment should be adjusted on proportionate basis between appeal withdrawal and appeal to be continued or entire part payment amount to be considered. While uploading the Form I, entire part payment gets adjusted against the appeal to be continued, however, FAQ No. 31 says it should be pro-rata. In absence of Clarification in this regard, how it is possible to calculate the exact amount of requisite payment under settlement scheme? 7. Also, there is no clarity regarding the post assessment penalty/interest, whether to calculate the same or not to calculate the same. In FAQs different views are expressed in this respect. It led to confusion amongst the dealers. Also, there is no space provided for mentioning of the post assessment penalty/interest in Form I. The Scheme envisages no payment or computation or working out of PAI at all. Since the entire amount is sought to be waived under the Scheme, no useful purpose is served by computing the same and claiming waiver. The clarification in this respect is awaited. 8. In respect of dealers who are registered under old repealed Acts or whose TIN was cancelled prior to 31.03.2016, and who are willing to apply for amnesty are not able to create their profile on new MAHAGST system. Under BST era many Companies have different Registration Certificate numbers for their units at different locations, as the same was the requirement for packaged scheme of incentives. Now, they cannot obtain more than one TIN on single PAN. Because the system issues one TIN, Profile qua each PAN. Under the circumstances the dealers holding more than one registration certificates are not able to create profile on the system and therefore, right now they are deprived of obtaining waiver under the settlement scheme. In such cases a redressal is required to be provided by way of providing a solution for online application or in such cases instructions may please be issued to accept the applications in physical Form by the nodal officers. Till that time the doors of settlement should not be closed for such dealers. 9. In case of amalgamation of companies or companies which are merged with other companies, the PAN of the amalgamated companies have been cancelled as such companies ceased to exist. Such companies are also facing the above problem of profile creation. 10. In many cases the periodicity of URD period is not reflected on new MAHAGST web-site. Therefore, such dealers are not able to file returns for the URD period though they are willing to go for the settlement scheme. 11. It may also be noted that all the industries are already facing a severe working capital insufficiency due to awaited business process re-engineering under the light of GST regime and general economic slowdown. Many of dealers who are willing to pay the dues under the settlement scheme are trying to arrange for liquidity by way of sale of assets particularly real estate assets or availing of loans against properties held. These processes take a lot of time for execution and therefore, require important days to arrange the funds. 12. The assessment dues under Profession Act (PTRC) may please be treated as disputed dues. Specifically in cases where the tax is not deducted from the salary of the employees and where the dues are not accepted in returns, the dues arise mainly due to the reason of interpretation of provisionsunder the PT Act and due to change of slab specified under the PT Act. For instance, in case if any employer has paid tax @ R.175/- per months and at the time of assessment assessing officer has included money paid to employee by way of reimbursement of expenses incurred by him in the salary and raises profession tax liability at higher rate i.e.Rs.200 per month, in such cases as per provisions of Settlement Act, the dues must be treated as disputed tax. 13. From last one month, there was heavy rain fall in entire konkan region. So here lot of problems faced by the peoples. Due to heavy rain, internal roads and highways are blocked and due to which peoples are not able to move from one place to another. Also there is electricity / internet shut down in many places and hence the dealers are not able to contact there consultant as well as not in position to make online application for settlement scheme. As far as Chiplun and Khed taluka is concern, peoples are under fear of flood water every day. Most of the shops and establishments of the dealer are under flood water. 14. In consideration of the above issues, we earnestly request that - 1) The due dates of Phase I and Phase II of the said Act be further extended by a reasonable time;and 2) Suitable instructions and clarifications be issued and changes to the MahaGST portal be made after due consultation with the stakeholders. We hope that our suggestions shall be taken in the right spirit to help achieve the success of the Settlement Scheme in its true spirit. For Tax Practitioners Association of Ratnagiri District CA Mandar Gadgil Adv Abhijeet Berde President Representation Committee Head CC To: 1) Mr. Shriram Umbale, Joint Commissioner HQ-1 GST Bhavan, Mazgaon, Mumbai – 400 010. 2) Mr. Babasaheb Gore, Dy. Commissioner of State Tax GST Bhavan, Mazgaon, Mumbai – 400 010 3) Addl. Comm. of State GST , Kolhapur 4) Deputy Commissioner of State GST, Ratnagiri Preview File
Request to extend due date for filling VAT Audit Report for the F.Y. 2016-17.  Preview File
Representation regarding TDS under GST…  Preview File