Extension of Time Limit for GSTR-9 and 9C Submission

The case involved a petition by the Confederation of GST Professionals and Industries seeking an extension of the time limit for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19 until 31st December, 2020 due to challenges arising from the unavailability of the filing utility and the impact of the Covid-19 pandemic. The court acknowledged the difficulties faced by the petitioners and scheduled further proceedings, involving the learned ASG and seeking instructions from Respondent No.1, to address the request effectively. The case was adjourned for further proceedings to be conducted on 27th October, 2020.

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

Analysis:
The Petitioner, Confederation of GST Professionals and Industries, sought a direction to the Respondents to allow/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 available until 29th February, 2020, and due to the Covid-19 pandemic and subsequent lockdown, the time limit was extended to 30th October, 2020. However, the utility was still not available for Chartered Accountants and GST Practitioners, making it impossible to meet the deadline. The Petitioner requested an extension of the time limit until 31st December, 2020 due to the ongoing restrictions. The Court acknowledged the grievance and requested assistance from the learned ASG to address the matter, with further instructions to be obtained from Respondent No.1. The case was adjourned to 27th October, 2020 for further proceedings. The order was to be digitally signed and forwarded to the Petitioner by email for compliance.

This judgment primarily deals with the issue of extending the time limit for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19. The Petitioner, comprising Chartered Accountants and GST Professionals, sought relief due to the unavailability of the filing utility until 29th February, 2020, and the subsequent challenges posed by the Covid-19 pandemic and lockdown. The Court recognized the difficulties faced by the Petitioner and scheduled further proceedings to address the request for an extension until 31st December, 2020. The involvement of the learned ASG and instructions from Respondent No.1 were sought to assist in resolving the matter effectively.

In summary, the judgment highlights the challenges faced by the Confederation of GST Professionals and Industries in meeting the deadline for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19. The Petitioner's plea for an extension until 31st December, 2020 was based on the unavailability of the filing utility, compounded by the Covid-19 pandemic and ongoing restrictions. The Court's decision to involve the learned ASG and seek instructions from Respondent No.1 indicates a proactive approach to addressing the Petitioner's concerns and ensuring a fair resolution to the issue at hand.

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