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Extend due date GSTR-9/9C filing: Bombay High Court asks How Govt. intends to resolve it for the public good

GST - Bombay High Court - GSTR-9 - GSTR-9 filing - public good Taxscan

The Confederation of GST Professionals and Industries (CGPI) filed the writ petition in the Bombay High Court for the extension of the due date for filing GSTR-9/9C.

On behalf of the CGPI, the advocates who appeared stated that the various problems which are being faced by professionals in view of severe restrictions on public transport and staff attendance in many places. Furthermore, the petitioner has submitted that Article 21 rights of professionals and their staff are being violated by the manifestly arbitrary and unreasonable decision to give a totally inadequate extension to the time limit.

After hearing the petition the Bombay High Court called for ASG to appear and tell them how the Union of India intends to resolve the problem for the benefit of the public.

The GSTR 9C is an audit form, which must be filed annually by taxpayers with a turnover above 2 crores and GSTR-9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST, and HSN codes.

The late fees for not filing the GSTR 9 within the due date is Rs 100 per day.

The court observed that utility for filing GSTR-9 and 9C for Financial Year 18-19 was not available till February 29, 2020, and then there was complete lockdown till May 31, 2020, and thereafter severe restrictions on attendance of staff.

Further, the court orally said that this is not adversarial litigation and the Union of India has to find ways to resolve these issues.

On October 27, 2020, the matter is kept High on Board, and ASG is called to assist the Court.

The Court has specifically said that it will resolve issues if the Government does not figure out any solution.

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