Procedural Lapses under GST & Suggestion on Amnesty Scheme 2023  

BJP Professional Cell Mumbai has made two representation to Finance Minister one on Procedural Lapses under GST with Suggestions and second on GST Amnesty Scheme 2023.

List of Procedural Lapses under GST Suggestions  

To,
Smt Nirmala Sitharaman Madam
Honble Finance Minister
New Delhi.

Respected madam,

1.  GST laws envisage complete return filing system like return filed by supplier in GSTR 1, GSTR 2 by recipient correction by the supplier in form GSTR 1A and return filing in GSTR 3 auto populated based on the GSTR 1 and1A and

2. But that was not implemented and the GSTR return 3B the temporary return was made as return by retrospective amendment in October 2019.

Many tax payers were of the bonafide belief to make corrections in the return form 3 Or due to lack of information could not correct their return before the due date prescribed therefore in next year on or before the due date of return of September next year.

We therefore request to allow one time relief to correct the returns for the all periods up to March 2023 on or before 30/11/23. Also to allow claiming missed ITC accordingly for all periods up to March 2023 on or before 30/11/2023.

2. Many dealers could not pay the money to the suppliers due to covid 19 lockdown within 180 days and required to reverse ITC but eligible to reclaim in the year of payment to such suppliers.

This being revenue neutral one time relief may be granted from payment of interest.

3. Due to Misinterpretation of Place of Supply Rules Offsetting of ITC from Credit Ledger to Instead of IGST to CGST & SGST Vice Versa required to be corrected.

But the GSTR 3B does not allow the negative amount.

We therefore request to allow to enter negative amount in GSTR 3B.

5. Due to some technical issues the tax payers could not pay in time and being asked to pay tax with interest and penalty.

The one time relief may be provided for payment of tax interest and penalty.

6. The GST laws provide at the option of the department various methods of service of notice and orders including by way of physical mode as well as on portal.

The central department issues notice and order physically but some State department on the portal without physical service.

Further due to covid 19 lockdown the tax payers could not take cognizance of such orders.

As a result thereof appeals could not be filed in time.

The tax payers are required to file writ petitions.

We request you to allow filing appeals beyond prescribed periods on or before 30/06/23.

All appeals filed belatedly may be allowed.

Thanking You

Yours Faithfully

Suggestion on GST Amnesty Scheme 2023  

To,
Smt Nirmala Sitharaman Madam
Honble Finance Minister
New Delhi.

Respected madam,

Representation to Finance Minister

First of all we express our sincere thanks to consider our request and brought out very bold and beautiful amnesty scheme 2023 for settlement of dues under the earlier laws.

Your good self is aware that there is large number of appeals pending before the first and second appeal stage.

The settlement Act provides for the grant of relief to the orders passed during the amnesty period.

In order to attract large number of persons to take benefit of the Act it is most important to dispose cases in appeal expeditiously.

We hereby give our Suggestions for early disposal of appeals

1. All appeals filed against export orders to be remanded back for fresh hearing by amending the law.

2. Appeals filed against disallowance of forms to be remanded back to the officers for allowing forms. Amnesty may be allowed for the balance amount of dues.

3. Appeals filed by the department in High Court or SC may be withdrawn by amending the act with a condition to keep law point open in future cases.

4. All disputes between the departments of government may be resolved by the high power committee

5. No of appellate authorities may be increased so that large number of appeals could be decided during the Scheme. For that purpose Separate posts may be created for disposing appeals filed under the GST Act.

6. Appeals may be allowed to be continued by paying tax full and amnesty may be granted for the interest and penalty. Such appeals may be disposed within six months.

7. Partial withdrawal of appeal may be allowed. Those appeals may be disposed of within six months.

8. All appeals filed to claim refunds to be decided before September 23

10. Target should be zero pendency March 24.

Hope this will help the department and the Government to achieve the desired objective of the settlement Act and also generate the additional revenue.

We request your good self to give us some time to explain the above personally.

Thanking You

Yours Faithfully