CA Prarthana Jalan has equated the filing of GST and income-tax returns to a grueling test match being played by the taxpayers and the professionals. She laments that even the complex “duckworth lewis” rules look simpler compared to the GST and income-tax rules. She also laments that the “pitch” (website) is so badly prepared that the players have to retire hurt. Fortunately, the CBDT has extended the overs by giving the 11th hour extension and this will enable the weary professionals to complete the match
Well, 31st October, 2017 was the last day of the test match for all the CA’s/Advocates and Income Tax Practitioners of our country i.e filing of Tax Audit Reports and Income Tax Returns in auditable cases. This year the test match of tax audits started late, as most of the Practitioners were engrossed in playing various other tournaments i.e GST, Income Tax notices/Assessment/appeals/ ROC etc.
The new tournament of GST which started this year was the most time consuming and hectic one. The rules of the tournament were not properly framed. Even “duckworth lewis” has simple rules as compared to GST rules. The matches of GST were taking so long as the pitch was not properly made (GST Site) that in between the Practitioners had to leave the tournament and make themselves available to participate in the Audit Test- Match. The bouncers, googlys and yorkers that the Practitioners had faced in GST tournament had drained their energy yet they got no time to rest before appearing for Audit Test Match.
Though the Audit umpire “CBDT” looking to the condition of the Practitioners because of GST tournament had given 1 month extra overs to Practitioners to complete their chase i.e extending the date from 30th September 2017 to 31st October,2017but that was not sufficient as initial oversof the Practitioners got consumed in adapting themselves to the new ball of ICDS.
Yet, the Practitioners with all enthusiasm, energy, sincerity were batting day and night to chase their score i.e finishing the tax audits by cut-off date. Their legs were paining, yet they were running as hard as possible to complete their chase making sure that they are not run out of time, but suddenly the pitch(income tax e-filing site) became too slow to bat and finally it developed such a huge crack (site crashed) on the last day of test match that eventually the batting was not possible.
The Practitioners were stumped. It was a stump on the no ball (site not working). All had approached to umpire i.e CBDTfor the decision and finally had taken DRS (decision to third umpire i.e Finance Ministry/Government).
All eyes of the Practitioners were just clued to the screen of whatsapp, twitters, tax sites, mails to just know that what would be the decision of the umpire/third umpire i.e the last date of tax filing will be extended or not. Everyone was just checking the social media, every single minute to know about the decision with butterflies in their stomach as the umpire/third umpire were taking too long to decide.
Some Practitioners thought that would lose the test-match but finally, the decision came and the Practitioners were adjudicated as not out and have been given some more overs to play (the date of filing of tax audit and returns have been extended till 7th Nov,2017).
Though there are many Practitioners who had completed their chase but many are still left to complete their chase. Remember this time no further overs would be given, so bat well and finish the chase much before the 7th November and win the test match.