GSTR 9/9C Due Date Extension: Bombay CA Society sends Representation to Finance Ministry Again
Increased granularity and intricacies in ITC reporting, dependence on audited annual financial statements and other overlapping statutory deadlines made the GSTR 9/9C preparation difficult within existing due dates.
The Bombay Chartered Accountants’ Society ( BCAS ) has made the follow up representation to the Finance Ministry today seeking the extension of the deadline of GSTR 9 and GSTR 9C. The current due date is December 31st.
The CA society, in its initial representation dated 11th December 2025 has listed multiple issues for the reasons for seeking the extension. It includes increased granularity and intricacies in ITC reporting, dependence on audited annual financial statements and other overlapping statutory deadlines. These issues made the GSTR 9/9C preparation difficult within existing due dates.
As per the representation, the recent amendments has increased the level of granularity and complexity in Input Tax Credit (ITC) reporting. The accountants society said that the taxpayer has to go through many other compliance procedures now which is very much time taking. It has detailed the issues in detail for the reference of the Ministry.
“In summary, the foregoing reporting architecture clearly demonstrates that the recent amendments have ushered in a substantially more detailed and intricate reporting framework” stated the representation. At the same time, the society applauded the initiative of the government in providing the FAQs and guidelines, which helped the taxpayers and the professionals.
The society also made note that the due date for completion of adjudication under section 73 of the CGST Act for FY 2021-22 and under section 74 for FY 2018-19 also falls on 31-12-2025.
Both the taxpayers and the professionals are engaged in attending the personal hearings and preparing the submissions during the months of November and December 2025, which made the professionals' situation difficult, said BCAS.
The audits, which assists in the preparation of the Annual Reconciliation are available only after the tax audit, which is by mid - november. And this again stringents the time for preparing the final statement.
The BCAS, a voluntary organization established on 6th July 1949, which has more than 11500 members from all over the country has requested the Finance Ministry to extend the deadline considering the situations altogether.
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