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Here are list of some Unanswered Questions related to GST, which You must have encountered  in last 4 years.

Here it goes

1. Why Credit of CGST of other state not available in state in which Taxpayer is registered?

2. In refund in Export, Why ITC of CGST not allowed whereas ITC of Input services allowed? This curtail refund Amount. Also If I m doing export with IGST then Full IGST is allowed as Refund. Why such discrimination in both scheme ? If purpose is to give full refund to Exporters

3. Why some sectors have been denied ITC out-rightly ? why some of those industry is prescribed rate where ITC is not available? Why? Restaurants or Construction or Transportation are example where RATE prescribed mentioned that 12% without ITC, 5% without ITC?

4. What could have been the eason to specific denial of ITC of construction of a Factory or ITC of Car used for business?   ?

We understand that reason of 36(4), 16(2)(aa) is to restrict ITC  to the extent shown on Portal but why above is denied?

5. Why Producer of pan masala, or tobacco products ,or ice cream is denied Composition scheme benefit? Is it because they think they are high margin business?

6. Why Composition dealer cannot sale in other state whereas they can purchase from outstate? What could be the reason?

7. Interest income, Rent of House, Income of Medical professionals, are kept in Exempt income. If he has any GST levied TO and togather if these cross 20 lac then Liable for registration . Why they specifically not kept House rent, Interest, dividend, Doctor’s income in Sch- 3?

8. RCM gives Cash to Govt Otw no logic of RCM I ever understood.

RCM in transportation is understood .Bcz it is an unorganised sector. But why RCM on advocate fees or security services or sponsorship? They are v  organised sectors & they can discharge on FCM basis. they why not?

So these are Not related to why Portal behaves such..Nothing related to Policy suggestions to improve. But only those haunting “WHY”s which r unanswered

This reminds me of My CA study days. In taxation classes , Professor always used to say “Never Find Logic in Law”

पर ये गुस्ताखी मे फिर भी करना चाहूँगा

Also , I want to convey that

We are occupied with routine procedures such that we never asked why for obvious questions.

We tend to accept things so easily that we never ask “WHY”


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July 2024