ICAI Representation to CBEC for Extension of GSTR-6 Filing Due Date

ICAI Represents Letter dt. 8 Sept. 2017 to CBEC for Extending Due Date for Filing of GSTR-6 relating to Monthly Return to be filed by an Input Service Distributor (ISD)

In view of extension of deadline for submission of GSTR-1 by the CBEC (upto 10th Sept. and 5 Oct. 2017 for July and August 2017 respectively), the ICAI has represented before the CBEC that deadline for filing GSTR-6 also needs to be extended accordingly, which at present is 8th and 23rd Sept. 2017 for July and August 2017 respectively.

ICAI Representation Letter dt. 8 Sept. 2017 to CBEC for Extending Due Date for GSTR-6

The Institute of Chartered Accountants of India (ICAI) is a statutory body established under the Chartered Accountants Act, 1949 for the regulation of the profession of Chartered Accountancy in India. ICAI is the second largest accounting body in the world with a strong tradition of service to the public interest and to the Indian economy.

We from ICAI have provided more than 500 suggestions on the Model GST law, the Revised Model law, the final law as well as the implementation challenges on periodic basis. Many of the tax payers who are registered under GST have not been able to upload their returns due to lack of knowledge as well as the facility not being user friendly at the time when they attempted to upload. Many of the assesses are seeking the help of practising chartered accountants who are also facing the information technology, access challenges as the bugs are being removed as we go along.

We would like to bring to your notice that Central Government vide Notification No. 26/2017- Central Tax, dt. 28-08-2017 extended time period for filing of details in FORM GSTR-6 (monthly GST return to be filed by an Input Service Distributor) for months of July & August 2017 to 8th September & 23rd September 2017 respectively. Further, the time limits for filing of details in Form GSTR-1 for the month of July,2017 and August ,2017 have been extended upto 10th September 2017 and 5th October,2017 respectively vide Notification No. 29/2017-Central Tax, dated. 05-09-2017. However, it is important to note that in the Form GSTR 6 inward supply information pertaining to goods and services on which ITC is being claimed gets auto populated on the basis of Form GSTR 1 filed by supplier. Due to this requirement of the law and revised dates of filing GST returns, assessees across the country are facing difficulties in filing Form GSTR 6 before the submission of Form GSTR 1 by the supplier. Also, GST Portal www.gst.gov.in has not been working properly due to which assessees are facing difficulties in filing returns.

Accordingly, we request your good self to provide appropriate and sufficient time relaxation in filing GSTR 6 from without any penal consequences after GSTIN System get ready to accept the returns in a smooth way as non functioning of website is in result of loss of professional man hours. This would enable / encourage the assessees across the country to comply with the requirements of the law completely.

We look forward to a favorable response.

In case of any queries you may contact CA. Sharad Singhal, Secretary, Indirect Taxes Committee at idtc@icai.in or 0120-3045954.

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