Goods and Services Tax Practitioners’ Association and another (Petitioners)
Union of India through its Revenue Secretary
and others (Respondents)
The petitioners have preferred to extend the periodicity of filing of annual returns in the State of Maharashtra until a complete lock-down is lifted or until the covid-19 pandemic situation improves completely.
It has been averred in the writ petition that COVID-19 pandemic particularly in the State of Maharashtra is not yet over. Rather in recent days, there has been an increase in the number of cases of people being infected with covid-19. Lock-down imposed in the State of Maharashtra has not yet been completely withdrawn.
Why GSTR-9/9C Due Date Extension is Required?
The Annual Return filing is finalized upon the report under the Income Tax Act 1961, which was also extended till 15th January 2021. So, the Chartered Accountants responsible for furnishing annual returns under the CGST Act would have less than 45 days after finalization of audit report under the Income Tax Act, 1961 to file the annual return under section 44 of the CGST Act.
Decision Made by the Court
The Commissioner can extend the time-limit only upon recommendations made by the GST Council. On his own, he cannot extend the time-limit.
Therefore, there is no possibility of extension of time-limit by the Maharashtra Commissioner.W