2020 (11) TMI 53 - HC - GST

Seeking a direction to the Respondents to allow/extend the time limit for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19 upto 31st December, 2020 without any adverse consequences to the assessees - HELD THAT - Today when the matter is called upon, learned counsel for the petitioner has circulated a press release issued by the Central Board of Indirect Taxes and Customs on 24th October, 2020 extending the due dates for filing of annual return and reconciliation statement for the financial year 2018-19. The due dates for filing annual return (Form GSTR - 9 /GSTR - 9A) and reconciliation statement (Form GSTR 9C) for the financial year 2018-19 has been extended from 31st October, 2020 to 31st December, 2020. It is stated therein that notification to give effect to the said decision would follow. Petition closed.

Summary

Issues:
Extension of time limit for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19.

Analysis:
The petition was filed by the Confederation of GST Professionals and Industries seeking a direction to extend the time limit for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19 until 31st December 2020 without adverse consequences to the assessees. The petitioner argued that the utility for filing these forms was not made available until 29th February 2020, and due to the Covid-19 pandemic and subsequent lockdown, the time limit for filing was extended until 30th October 2020. However, the utility was still not available for Chartered Accountants and GST Practitioners. The petitioner requested an extension of the time limit until 31st December 2020 due to ongoing restrictions and difficulties in filing the forms by the current deadline.

The High Court, after considering the petitioner's grievance, requested the Assistant Solicitor General to assist in the matter. The court also directed the respondent's counsel to obtain instructions from Respondent No.1 regarding the extension request. Subsequently, a press release issued by the Central Board of Indirect Taxes and Customs on 24th October 2020 was presented, extending the due dates for filing the annual return and reconciliation statement for the financial year 2018-19 to 31st December 2020. The respondent's counsel confirmed that the consequential notifications would be issued soon. As the relief sought by the petitioner was granted through the extension of the due dates, the court concluded that no further order was necessary, and the writ petition was closed. The order was to be digitally signed and acted upon upon production of a digitally signed copy.