AIMTPA

Ref:- AIMTPA/034/20-21 Date:- 06-Mar-2021

माननीय वित्तमंत्री महोदया,
भारत सरकार,
नई दिल्ली,

आदरणीय महोदया,

जीएसटी को भारत में लागू हुए 3 वर्ष से अधिक का समय हो चुका है लेकिन अभी भी डीलर्स और प्रोफेशनल्स को जीएसटी एवं इससे जुडी हुई प्रक्रियाओं से परेशानी हो रही है लेकिन महोदया जीएसटी भारत में अप्रत्यक्ष कर प्रणाली में सरलीकरण के लिए लाया गया था और हमें अभी भी आपके नेतृत्व में जीएसटी सरलीकरण के अपने प्रयास जारी रखने चाहिए और आपसे उम्मीद है कि आपके कार्यकाल में जीएसटी अपने सरलीकृत रूप को प्राप्त कर लेगा|

आपके समक्ष हम इन निम्न लिखित बिंदु प्रस्तुत कर रहें है जिन्हें आप एवं आपके नेतृत्व में जीएसटी कौंसिल यदि लागू करे तो जीएसटी सरल हो जाएगा और भारत की अर्थव्यवस्था में इस कर का सकारात्मक योगदान प्रारम्भ हो जाएगा :-

1. गलतियां सुधारने व रिटर्न रिवाइज करने का अवसर दिया जाये।

2. लेट फीस माफ हो व इसकी सीमा तय हो।

3. कर चोरी के अतिरिक्त पैनल प्रावधान फिलहाल स्थगित हो।

4. ब्याज की दर कम हो. 18% और 24% ब्याज की दर इस समय की अर्थ व्यवस्था को देखते हुए।

5. परिवर्तनों व प्रयोगों की संख्या को अभी सीमित किया जाय।

6. यदि कोई सुविधा दें जैसे QRMP तो उसकी प्रारंभिक अनिवार्यता की जगह विकल्प दें. इस तरह का प्रावधान कि जिसे योजना में नहीं जाना है वह सूचित करे यह व्यवहारिक तरीका नहीं है इसके बदले में होना यह चाहिए कि जिसे योजना में जाना हो वह विकल्प ले ले।

7. ई इन्वोसिंग की व्यवहारिक तिथि 1 अप्रैल 21 रखें. कई डीलर्स, विशेष तौर पर दूर दराज एवं छोटे शहरों और कस्बों के डीलर्स व्यवहारिक ज्ञान के अभाव में समय से इसका पालन नहीं कर पाए हैं।

8. ई-वे बिल की चेकिंग व्यवहारिक तरीके से हो भी हो और तकनीकी और लिपिकीय खामियों के लिए डीलर के पक्ष का भी ध्यान रखा जाए यदि वाहन के साथ अन्य सबूत व दस्तावेज सही से उपलब्ध हो।

9. हेल्प डेस्क सक्षम हो और वहां समस्याओं का व्यापक और त्वरित समाधान हो।

10. मिसमैच का दोष क्रेता के पास समुचित दस्तावेज होने पर के साथ विक्रेता पर डाला जाए।

11. भुगतान प्राप्त नहीं होने पर ITC रोकने का अधिकार विक्रेता को दिया जाए।

12. परिपत्रों, अधिसूचनाओं व परिवर्तनों की संख्या सीमित की जाए। लागातार परिवर्तनों के साथ इस कानून का पालन मुश्किल से मुश्किल होता जा रहा है।

13. 2021-22 को जीएसटी सुधार वर्ष घोषित किया जाए और उसी के अनुरूप काम किया जाए।

कृपया उक्त सुझावों पर गौर कर लागू करने का कष्ट करें ताकि व्यापार, उद्योग को जीएसटी का पालन करने में समस्याओं का कम सामना करना पड़े और कानून का सही तरीके से पालन हो सके और व्यापर जगत को राहत मिल सके।

धन्यवाद

भवदीय

TEAM AIMTPA

*************

AIMTPA

Ref:- AIMTPA/035/20-21

Date:- 07-Mar-2021

Honorable Finance Minister,
Govt. of India,
New Delhi.

Respected Madam 

It has been more than 3 years since GST was implemented in India but still dealers and professionals are having so many problems with GST and related processes. It is still not a smooth taxation system as it was desired when GST was introduced in 2017 in the country.

Respected Madam GST was brought in India for simplification of indirect tax system and we Still under your leadership should continue to work for simplification of GST and we are hopeful that GST will achieve its simplified form during your tenure.

We are presenting following suggestions to you, which if you and under your dynamic leadership the GST Council implement then GST will become simple Tax and it will make positive and desirable contribution to India’s economy: –

1. An opportunity should be given to the dealers to rectify the mistakes and also give the facility to revise the returns.

2. Late fees should be waived and for future its limit should be fixed. It should not be more than the Net Tax Payable by the dealers.

3. All the penal provisions should be suspended except for penal provisions related to evasion of Tax.

4. There should be Lower rate of interest for delayed payment of Tax and other payments. The rate of interest of 18 percent and 24 percent interest is very high considering the economic conditions prevailing in the country at present and further current interest rate in force in the country in other sectors.

5. The number of changes, amendments and experiments should be kept in Limited number now. So many changes are creating lot of confusions amongst the dealers and tax payers.

6. If any facility like QRMP is given then there should be a scheme that if any dealer wants to go for the scheme can choose it instead of converting all the dealers in the scheme and then give dealers an option to opt out of the scheme. It is not a practical or natural way to introduce an optional scheme. It has created lot of confusions and lot of dealers has to follow the scheme without any intention and usefulness of the scheme for them.

7. Keep the practical date of e-invoicing 1 April 2021. Many dealers, especially those from far flung and remote areas and small towns have not been able to follow it and implement it with in time due to lack of practical knowledge and facilities available to them.

8. The checking of e- way bill should be done in a practical manner and the dealer’s side should also be taken care of for technical and clerical errors and defects in e-way bills. Further if other evidences and documents are properly available with the vehicle then these should also be taken care of before taking any action against the dealer.

9. GST Help desk should be made more helpful and equipped with the expertise to solve the problems. There should be a comprehensive and quick system to solve the dealers’ problems.

10. The burden of mismatch should be shifted to the Sellers side instead of blocking the ITC of purchaser if the Purchaser has proper Invoices and payment is also made by the purchasers.

11. The seller should be empowered to withhold ITC if payment is not received by him from the purchaser. At present it is the purchaser who has to reverse the ITC if he has not made the payments to the seller. This is not the practical solution.

12. Limit the number of circulars, notifications and changes. With constant changes, this law is becoming increasingly difficult to follow and making the situation more confusing.

13. 2021-22 should be declared as GST REFORM YEAR and all the Law-Making Machineries should work accordingly to achieve this goal.

Your Good self is therefore requested to please take care to implement the above suggestions so that Trade, industry and profession will faceless problems in following GST and it will give great relief to them. 

Thanking you

Yours faithfully

Team AIMTPA

Download Representation by Team AIMTPA on 13 Suggestion to FM for Simplification of GST (Hindi)

Download Representation by Team AIMTPA on 13 Suggestion to FM for Simplification of GST (English)

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13 Comments

  1. CHANDRAMOULI says:

    feel: ANNUAL RETURN PERMITS RECTIFICATION.INSPITE OF THAT ERROR CORRECTION MUST BE NOT BE MORE THAN 4 IN A FINANCIAL YEAR;
    SET OFF CONFUSION of IGST/CGST/SGST – must stop – input/out put set off in toto should be permitted.On one had more input credit available,on the other payment demanded.
    very unfair -puts pressure on liquidity/working capital.One nation – one tax – one set off -why a googly?
    stop emerging of erstwhile inspector RAJ.in any form…no desecration.. all by rule.one can not keep on erring. facility to cancel the Ewaybll available. If error cancel and create new.
    Exceptions need not be rule..
    rest are a crying need.Fraudsters must be publicized – even modus operandi disclosed so people are aware. Whistle blowers protection must start with

  2. VK Bothra says:

    Ok sir noted, in future we will try to present article in English.
    Team AIMTPA always stands with all its members and try to raise voice for simplification of Taxation. We share concern of our members so that it can be reached for change.

  3. Ravi chandiran says:

    Dear Sir, You said that not all understood english also. If you wish to Post the hindu essays then why advertise the Heading in English in your forum instead if you advertise the heading in HINDI for 13 suggestion to FM, then we will ignore the same. You wants to impress us by putting heading ads in English but the content you published is in HINDI is quite different and unaceeptable and IT IS NOT ETHIC.

  4. CA C V SURYAM says:

    When sharing in public platform, the content should be understood by all for which the only medium of communication is English which is missed by you.

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