1. Before the introduction of the GST all the officers openly promised the trade and industry in all the seminars and the meetings that during the FIRST 2 years of the GST it will be treated as EDUCATIONAL PERIOD no penal action will be taken on the trade and industry for all small clerical mistakes done unintentionally. But surprisingly the TRADE and INDUSTRY are receiving all sorts of notices under all the possible sections of the GST ACT and RULES, most of which are still hidden in the amendments, notifications, press releases, circulars and clarifications. Why the department has forgotten its promise and do you think that the persons who made such promises have RETIRED OR DEAD, the promise will not die.
2. We are receiving the notices for the mismatch between the GSTR 2A, GSTR 2B and GSTR 3B, where the forms are temporary and as per the ACT you have not provided the 2 and 3, and hope the department has no responsibility for the same? In case of the invoices appearing in the 2A does not belong to the person, where is the option to reject the same? (From July 2017). The Trade and Industry have no knowledge of the same and the officers are misusing the same.
As per a Column in “The Economic Times” E paper- to quote-“ THE GST LAW AS INTRODUCED, PROVIDES FOR MATCHING OF SPECIFIED DETAILS TO AVAIL ITC.SECTION 42 OF THE CGST ACT PROVIDES FOR MATCHING, REVERSAL AND RECLAIN OF ITC AND PRESCRIBES A MECHANISM FOR MATCHING FOR MATCHING OF ITC CLAMINED BY THE RECIPIENT WITH THE OUTPUT TAX LIABILITY BY THE SUPPLIER.THE MECHANISM FOR MATCHING OF INPUT TAX CREDIT AS PER GST LAW IS DESIGNED TO BE CARRIED OUT BY COMBINED FILING OF FORMS GSTR-1,GSTR-2 AND GSTR-3.” (16/08/2021)
3. Number of Service tax notices is being issued even if the same is covered under MEGA exemption notification and specially the GOVERNMENT CONTRACTORS, doctors and Advocates. What is the intention of the same?
4. If at all any changes in the procedures, columns of the FORMS and the changes are to be made kindly make it after the DUE DATES, do not make any changes just 24 hours before the due date, as most of the working for filing is almost finished, are kept ready for filing, if the changes are made we will not be in a position to file either in the OLD or in the NEW procedures.
5. Registration of the new dealers is very difficult and most of the applications are being rejected without any reasonable ground by CPC. The local office does not have any power to grant registration. Kindly delink the Registration process through CPC, and assign the same to the jurisdictional officers.
6. Revocation of the cancelled registration numbers, SGST offices are doing it smoothly, where as in the CGST office it is not happening and hope there is ONLY ONE GST ACT FOR BOTH THE SGST AND CGST.
7. The Audit is taken up and no opportunity is given to the TRADE and Industry to represent and explain the differences, and even if explained with the proper documentary evidences the officers are acting like as they want and asking the dealers to APPEAL and creating the litigations by misusing the powers.
8. Reasons for the AUDIT are not provided to the dealers before issuing the Audit notice.
9. Delay in effecting the amendments in the CORE and NON CORE fields. Specially to change the email and mobile number of the dealers.
10. The litigations for ITC claims and disallowances has to be reduced for the ease of doing business.
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S.Prakash | Advocate and Income Tax Consultant | email: tmkprakash@gmail.com
Author Bio
Many many thanks for this information
The suggestions are one hundred percent correct, we are frequently facing these problems. Even in some department audit if accounts are produced correctly a nuisance question is asked that how the accounts are so correct?