Pain of GST Due Date Extension Around Holidays: The Untold Story of CAs and Tax Practitioners

The life of Chartered Accountants (CAs) and tax practitioners is one of relentless deadlines, burning the midnight oil, and constant pressure. However, when the Goods and Services Tax (GST) portal goes offline for maintenance or when due dates for filings coincide with festive holidays, their challenges multiply.

The recent downtime of the GST portal on 10th January 2025, coupled with the extension of GST filing deadlines during holiday seasons, has once again multiplied the unsung struggles of these professionals, causing them to work through the weekend hoping to not let their clients suffer the penalties for delayed Goods and Services Tax compliance.

The Chaos of Deadline Extensions

For many, an extension in GST filing deadlines is a relief, but for tax professionals, it is a double-edged sword. While it gives taxpayers more time, it piles on additional work for CAs. A typical GST return filing involves preparing invoices, reconciling data, verifying compliance, and responding to client queries.

When deadlines are extended, clients tend to delay their filings, resulting in a rush toward the new deadline. This compounds the workload for professionals who were already stretched thin.

The latest downtime of the GST portal, right after the holiday season, is sure to have disrupted carefully planned schedules. Many practitioners were prepared to complete filings before the original deadline. However, with the system unavailable for maintenance and practitioners are bracing for an avalanche of last-minute submissions.

Festivals Turn Into Work Marathons

India’s festive calendar adds another layer of complexity. Whether it’s Diwali, Christmas, or New Year, tax professionals rarely get the chance to celebrate. Deadlines that fall around these holidays or are extended to coincide with them create a paradox. The additional time for taxpayers often translates into sleepless nights for professionals.

Technical Glitches Add to the Pain

While downtime for maintenance is essential, it often disrupts workflow for practitioners. GST compliance relies heavily on the portal’s functioning, and any outage—planned or unplanned—delays the entire process. Even when the portal is operational, practitioners face issues like slow processing speeds, technical errors, and challenges in data reconciliation.

Client Mismanagement: An Ongoing Struggle

A recurring issue for tax professionals is client behavior. Despite reminders and notices, many businesses wait until the last moment to submit documents for filings. Extensions further encourage this procrastination, leaving CAs with a flood of last-minute work.

Mental and Physical Toll on Practitioners

The high-pressure environment takes a toll on the mental and physical well-being of tax professionals. Long hours, coupled with the stress of meeting deadlines and dealing with technical glitches, leave many exhausted. The holiday season, which should ideally be a time for relaxation, turns into a period of intense work.

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Here is what can change for better —

Chartered Accountants and tax practitioners are calling for a more streamlined system that considers their workload and well-being. Suggestions include:

1. Better Planning for Maintenance Downtime: Scheduled maintenance should be announced well in advance and conducted during non-peak hours. This will minimize disruption to compliance workflows.
2. Avoiding Deadlines Around Holidays: Authorities could plan filing deadlines to avoid overlap with major festivals, allowing practitioners to take a well-deserved break.
3. Stronger Technical Infrastructure: Improving the GST portal’s reliability and speed would reduce the stress of dealing with glitches and delays.
4. Encouraging Timely Filing by Taxpayers: Greater awareness and penalties for late submissions could discourage procrastination among taxpayers, easing the burden on practitioners.

The Unsung Heroes of Compliance

The role of tax professionals is often overlooked, yet they are the backbone of India’s tax compliance system. They ensure that businesses stay compliant, government revenues are collected on time, and the economy functions smoothly. However, their personal sacrifices often go unnoticed.

As the GST and other tax systems in India continue to evolve, it is imperative to recognize the challenges faced by these professionals and address systemic inefficiencies. After all, a healthy and motivated workforce is essential for an efficient tax administration system.

For now, CAs and tax practitioners will soldier on, navigating deadlines, downtime, and client expectations.

But the question remains: Will their voices ever be heard, and their struggles addressed?

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