Gauhati HC direct Central Government to decide on Representations seeking 30 days Time Extension For Filing GSTR 9 & 9C [Read Order]

Due Date GSTR-9 - GSTR-9 Extension - GSTR-9C - Taxscan

The Gauhati High Court on Tuesday has directed the Central Government to decide on the extension of the time period for filing GSTR 9 (Annual returns) & 9C (reconciliation form)

The current due date for filing these forms is March 31, 2020. The appellants, All India Federation of Tax Practitioners and Tax Bar Association of Guwahati.

Senior counsel Dr. Saraf had addressed the Court and had projected that non-functioning of the GST portal system for a couple of days including on 31.1.2020 which happened to be the last date for submitting GSTR-9 and 9C returns is the cause of filing the petition. The extension of GSTR 9 is filed by the Central Government according to the Gauhati High Court direction. He had also pointed out that there are so many technical glitches in the computer system that taxpayers are not able to file their returns and such glitches in the system are causing immense revenue loss to the State.

The traders have all intentions of filing returns and paying taxes however, they are unable to pay taxes on time because of such technical issues.

It was also projected that the returns cannot be filed on time because of the defective system, however, the taxpayers are penalized for late filing. The taxpayers who access the system are informed by the portal that a number of other persons are in the process and therefore, the taxpayers are required to wait.

While disposing of the writ petition filed by these associations, Chief Justice Ajai Lamba and Justice Soumitra Saikia observed, “This petition is disposed of, however, binding the respondent Union of India to take a decision on the representation to be filed on behalf of the petitioners, within one week of its filing. The respondent would also address the issue of extending the time for 30 days, so far as filing of GST Returns in the State of Assam, Nagaland, Mizoram and Arunachal Pradesh is concerned, in view of peculiar conditions prevalent in these States.

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