Extension of ITR and Audit Due Dates: Gujarat Chamber of Commerce and Industry submits Representation to CBDT
GCCI Appeals to CBDT for Extension of ITR and Audit Due Dates
The Gujarat Chamber of Commerce and Industry (GCCI) has made a representation before the Central Board of Direct Taxes (CBDT) seeking more time for the submission of Income Tax Returns (ITRs) and Tax Audit Reports for the 2024-25 financial year. The Chamber has highlighted a mix of operational, technical, and seasonal hurdles that it says are making compliance with the current...
The Gujarat Chamber of Commerce and Industry (GCCI) has made a representation before the Central Board of Direct Taxes (CBDT) seeking more time for the submission of Income Tax Returns (ITRs) and Tax Audit Reports for the 2024-25 financial year.
The Chamber has highlighted a mix of operational, technical, and seasonal hurdles that it says are making compliance with the current due dates increasingly difficult.
In its memorandum, GCCI commended the improvements made to the Income Tax e-filing portal, acknowledging its role in modernising processes and improving governance. Nonetheless, it stressed that this year’s filing cycle has been marked by persistent obstacles, making an extension essential.
Normally made available in April, the utilities for various ITR forms were rolled out much later in 2025, with some, such as ITR-5, used by LLPs, AOPs, trusts, and similar entities only being released on August 8. This left taxpayers and professionals with a significantly reduced preparation period before the September 15 deadline for non-audit cases. Frequent updates to the utilities further compressed the filing window, creating practical difficulties for compliance.
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Portal Performance and Technical Issues
GCCI also flagged recurring glitches on the e-filing portal, including upload errors for ITRs and audit forms, inconsistencies and delayed updates in Form 26AS, AIS, and TIS, and system slowdowns during high-traffic periods. Incompatibility between newly released utilities and updated operating systems was another recurring issue, often requiring multiple revisions before a functional version was available. These interruptions, it said, have made timely and accurate filings more challenging.
For non-corporate entities, the Institute of Chartered Accountants of India (ICAI) has introduced a new vertical format for financial statements beginning FY 2024-25. This change demands more comprehensive disclosures and stricter classification of items, replacing the earlier horizontal presentation. GCCI noted that adapting to the new requirements will necessitate additional preparation, reconciliation, and review time.
The August-to-November compliance period overlaps with major festivals such as Raksha Bandhan, Janmashtami, Ganesh Chaturthi, Onam, Eid-e-Milad, Navratri, and Diwali. GCCI pointed out that these celebrations lead to prolonged holidays, reduced staff availability, and regional work disruptions, affecting both preparers and taxpayers.
The Chamber has recommended the following revised deadlines:
Non-audit ITRs: October 30, 2025
Tax Audit Reports: November 30, 2025
Audit Case ITRs: December 31, 2025
Belated ITRs: March 31, 2026
The Chamber stated in its prayer that, “Considering the genuine hardships and technical constraints faced by taxpayers and professionals, we humbly request your good self to extend the due dates for ITR filing and Tax Audit Report submissions. Such an extension will ensure proper compliance, accuracy in reporting, and relief from the ongoing difficulties.”
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