CA Satish Sarda

CA Satish Sarda

At every nook and corner of India GST has become the most hot topic for discussion. And the key issues in the discussion are :  Will it come from 1st July?  Will the things become costly or cheaper ?  What about stock on 30th June ? Should I keep stock or sell out ? What about Input Tax Credit as on 30th June ?  Can I get credit of GST paid in one state in another state ?  What is the rate applicable on my products / services ?   What infrastructure setup is required for compliance with GST  ?  Do I have to take registration under GST ?  What is this E-way Bill ?  What if some states do not pass the GST bill ? When will registration procedure for new registration will start ? etc.etc..!!! to put simply Confusions Galore !!!Even Twitter handle specially done  for GST (@askGST_GoI) gives wrong, confusing answers to some of the  questions put before it.

Why these question when we are already complying with so many indirect taxes such as Excise, Service Tax ,VAT etc . ? The reason being GST is the Mix-veg , it has taken different vegetables ( specially the non tastier one ) from all types of taxes , even from Income  tax also. Secondly provisions are such complicated that even legal eagles are having different opinions , then you can understand the position of common man.

This is the tax reform everyone is waiting for. Government is also doing its best to roll out the biggest indirect tax reform. It is taking up huge awareness campaigns to educate the masses. But it is going to take time and it has to . GST is not just any other tax which can just be imposed and implemented. It is too big, too vast , too complicated to be implemented in a hurry.  Its going to be a very healthy Mix-veg dish lest it is served well cooked . Half cooked GST will be a disastrous for the Government, Indian economy and taxpayers.

Why I anticipate that GST can not be cooked fully by 30th June,2017 ? The reason are following :

  • Law still incomplete :  Seven States yet to pass their GST bills. In case even if a single state fails to pass the bill by 30 June 2017 GST cannot be implemented PAN India in true sense. States like West Bengal , Kerala, TN have shown their reservations about many provisions in the GST and few of them are vocal about it too.  Various Rules such as  Advance Ruling , Appeals and   Revision , Assessment Audit , E-Way Bill , Anti profiteering etc. are yet to be finalised.
  • Administration issue is still pending
  • Rates , exemptions are yet to be fully finalised
  • Migration of existing assesses still pending , Migration sites not working smoothly , errors are coming , site gets stopped for maintenance or various other reasons.
  • GST Suvidha Providers (GSPs ) are not ready with their software
  • The Indian Banking Association a body that represents 237 banks has informed  a parliamentary panel that their members were unprepared to implement the new indirect tax regime by 1st July,2017.
  • A huge chunk of small traders , manufacturers, service providers who were hitherto not required to register will become liable for registration under GST  for the first time. These persons will require proper hand handling and training.

If government really wants successful implementation of GST it should ensure following before declaring the rollout date :

  • Once Complete Law ( Act,Rules,Formats,Guidelines ) and the supporting software is finalised , it should be kept in public domain for at least 3 months . So that all the stakeholders can understand the law properly , can take effective steps needed to comply with the law , strategise their business operations according to the law .
  • The success of GST depends upon comprehensive , robust IT system and infrastructure.Nobody knows whether the system developed by government , GST Suvidha providers are working  properly  or not. It should have trial run before the appointed date. There is going to be massive transactions on the system ( may be in billions daily ) . Whether the system can handle it ? Otherwise whole business structure will collapse. The GSTN system ought to be complimented by accounting systems which are or will be  used by taxpayers. At present there is not a single accounting software which can claim to be GST compliant.
    Government can not expect that eighty lacs tax payers will learn it in last fifteen days so that they can comply with the fully electronic system.
  • Some provisions such as Reverse Charge Mechanism , TDS,TCS , Place of Supply , GST on Advance payments needs to be revisited. Government in their over enthusiasm has complicated a simple law .
  • Transition provisions needs to be explained properly and correctly. It should be free of ambiguities and the provisions should be practical and compliable.
  • E-Way bill provisions need a complete overhaul or may be deferred for time being. It has put unnecessary fears in the mind of taxpayers . Also it is going to block the smooth flow of business and may install the  inspector raj again.
  • Government should carefully and seriously consider the representations received from various trade and professional bodies.

From various sources it has been informed that Government is also thinking of Changing the financial year from April – March to Calendar year. This is also a welcome move. But roll out of GST in July and again changing of financial year from January will entail huge administrative burden on taxpayers. Change in financial year will have  many complication in accounting, taxation provisions etc . Tax payers will not be able to handle two huge challenges in a span of 6 months. So it will be better if both the big and welcome reforms are rolled out from 1st January 2018. All the stakeholders will get sufficient time to mould themselves in the  new environment. We are sure government can take appropriate care of constitutional aspect.

Tax payers who are still to come out of the demonetisation shock , will not be able to handle the two more shocks in quick succession. Let  the Government follow its own slogan “Sab ka Saath ,Sab Ka Vikas “..!!!

(Author is a Practicing Chartered Accountant and Past Chairman of Nagpur Branch Of ICAI and can be reached at [email protected])

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  1. DINESH BANSAL says:

    1st january is the best solution for g.s.t. if they agree.. Before starting g.s.t they have to see the infrastructure of the country. electricity,internet is the main problem,without these the business can not run

  2. T Sampath says:

    When going through all the suggestions referred above it is absolutely necessary for the center to look into the various suggestions & difficulties to be faced by all the assesses . The Govt should not be in a hurry for the sake of prestige & try to look into all the practical Issues raised by every one & see that a simpler method is evolved . The success of the GST Scheme depends more on its easy maneuverability & ease in understanding the scheme by the assesses/ Govt Dept as well as auditors. At present all are in dark situation . Hence it is suggested to the central Govt headed by Shri Modiji to rethink the implementation date & better if it is Implemented from 1st April 2018

  3. CA Rajendra mandhana says:

    Sardarji, what you suggest, sounds convenient. But constitution amendment does not permit levy of taxes subsumed in gst, after 1 year from 16.9.16. Hence there is no room exceeding 2 months to postpone gst

  4. T K Shanbhag says:

    The letter to Modiji is justified for following reasons. The July 1 rollout may be pre-matured.
    1. There should be clarity with regard to practical issues and the provisions of law on the part of relevant authorities.
    2. The professionals and consultants should be properly informed and let them be thorough with the provisions.
    3. The trade and industrial associations should be thorough with the requirements of the new law and as to how their members to act upon with the implementation of the same.
    4. Since the operational part of the law depends fully on system and on-line, the authorities should ensure that the server and the software works properly before roll out.
    5. The suggestion to postpone the date is tenable not only on the part of dealers but also professionals since the auditors are busy with tax audit works and they may not be able to devote much time to guide their clients with the transitional provisions and impacts of the pre-GST dealings with that of post-GST provisions.
    6. It is the experience of the professionals and the dealers that on implementation of the new law the acts done during the initial years without proper knowledge of practical issues on trial and error basis would be questioned by the authorities after a span of 4-5 years and any lapses might attract penalties/interest/fees etc. The authorities are also not giving any clarity with regard to how the dealers should act upon during the initial period of law implementation.
    7. If there is any proposal to change the fiscal year to calender year, both the issues could be taken together which would facilitate the dealers, general public and also economy of the nation.
    8. Constitutional hicks to be resolved and also to see that all the states have passed the bills for ensuing GST.

  5. prabhakar says:

    Yes , the author is absolutely and correctly justifying why it should not be implemented in hurry. The Govt should think of the issue as success instead of prestige. First of all for migration itself the website is not supporting. Majority of the time it is closed for maintenance and enhancement. States VAT websites
    being limited jurisdiction in few lakhs users are working properly . When all the states users have to work on one single GST site crores of users I do not think the servers can support and withstand the load. In such a situation it leads to disastrous and failure. So till Jan 18 let VAT filings be continued and simultaneously run the GST filings also from July 1st on trial run basis so that any shortfalls and updates can be identified and the infrastructure can be modified suitably.

  6. CV.Jagadeesh says:

    Yes, you are right. Tax payers, professionals and tax consultants can study in details and understand the complete GST Acts, Rules, Formats, etc., at least for one level before implementing GST.

  7. Raj says:

    Sir, i agree with your worries, but in India if you give 10 more years to all the tax payer to migrate to GST they will wait till the last month of 10th year and I if govt has decided 1st July it should be from 1st July if 1st July is not than it should be after 2019 general elections.

  8. CMA K K MALLICK says:

    Thanks Mr.Sarda.I fully agree with your views.Hurry implemetation of GST from 1st July 2017.will be again wrong step like demonetisation.

  9. Chandrakant Patil says:

    You are obsoletely correct. To implement GST is like to make change in sea. In my opinion it will harmful to entire economy if implemented in hurry, and if Govt. is thinking to change the Financial year to Calendar year, it will be defiantly good to Implement both the thing at a time.


    Sir, this is a very well written article reflecting the overall sentiments of consultants as well as the traders. I am really amazed by the replies and comments expressed so far. In all 67 replies to this article. In fact, when we the consultants do not understand the nitty gritty of the complex law, think about the small traders. I think your proposition is a good one and must be accepted by the people In the power. The banking sector as well as the Airlines has expressed their inability to implement the reform from 1st July. The system is not yet complete with the IT infrastructure as well as the Act and Rules. Still deliberations finalising rules are going on. If it is implemented from the proposed date, surely I agree the reform will be disastrous.

  11. Varadharajan S says:

    Well Written Article, fully agree with the view and contents of the article. But the pathetic situation is no one from the government is willing to listen any suggestion….

  12. CHAKRAPANI E G says:

    Yes, GST is coming & there are little bit of teething problems from the Government & the Traders. There will be NO END for postponing the implementation of GST. Let there be a 3 months of Trial & Error where in the Government should not penalize.
    This is my opinion.

  13. Amal Kumar Bera says:

    Yes Sir, I am fully agree with you. As my opinion not only the businessman also the tax consultant or taxation lawyer should get some more time to learn about G.S.T. Thank You.

  14. Amal Kumar Bera says:

    Yes Sir, I am fully agree with you. As my opinion not only the businessman also the tax consultant or taxation lawyer should get some more time to learn about G.S.T.

  15. Amal Kumar Bera says:

    Yes Sir, I am fully agree with you. As my opinion not only the businessman also the tax consultant or taxation lawyer and should get some more time to lern about G.S.T.

  16. CA. Sunil Kumar S says:

    I too subscribe the view of implementation of GST from New year, if the proposed change to calendar year.

    Still some of the states has to pass the SGST. The time is too short for making understanding and implementation.

    If the implementation to be done on 1st July 2017, it should be parallel implementation and not full switch over

  17. G.C.Pramanik says:

    I agree if govt. implements new tax reform without preparation , the indian economy might be collapsed,for which both ruling and opposition shall be responsible. govt. should rectify the followings things a middle businessman is facing and will be facing : (1) GST software should be made in such a way that a lay man can be able to operate, (2) Present software is very painful please realize it.(3) Duration of return file should be half yearly (4) as per present GST rule one have to file 3 return in a month , is quite impractical, which can be felt by a only business man no by a political person who speech only 90% lie and who does not have pay any tax or bill only enjoy with public money.
    thanks, comments if one agree with me.

  18. D.K.Motiwala says:

    Dear professional Colleagues , It is well known truth that six learned person always had seven opinion on same issue . Same is here we had faced the demonetization and had seen the effects . Almost in every Govt. Dept., organization even hospitals , schools and schemes (whatever name called ) Common man ( Poor) suffers a lot in the name of welfare .. Reason is one – No planning , no implementation , incompetent workforce their negative attitude , lack of accountability and sympathy to common man in simple word pehle karo phir bhugro . Cure is one – pehle socho samjho fir karo . Their r crores of Indians (poor) serving / dependent on unorganized sector , can any one reply how GST going to bring happiness and smile on their face and roti to their plate.Had we ensure that small vendors , hawkers and traders shall understood new Tax and ready to adopt ? be it July or any day Common man once again in line of fire . it would have been better if we plan , educate our citizen and give them an opportunity to be a part of success the so called reform .

  19. K p m Babudeen says:

    I accept your voice against GST. First the GST panel should explain the law to the common people. Because they are only true GST payers , think about it Why not implementation of GST from Ist April 2018 ?

  20. Jacob Joseph says:

    The article is very good and is proved where the promoters of GST have failed;. I have a typical problem not solved by GSTN till date. My client in Kerala is auto populated with Andhraparadesh Circle . Whenever I contacted GSTN help desk they directed me to contact VAT circle. When I tried to contact VAT circle in Kerala nobody is picking up even the phone calls.. I sent at least 10 mails to help desk GST . No response. At last I filled the fields, without signing, carrying the defect. If this is the initial situation what would be
    the fate of future transactions. It is absolutely sure that government is ‘imposing’. GST on people. Considering all the aspects it would be better at least starts the journey from 01.09.2017. Let people study at least the basics so that people may not be taken to task by authorities. The persons who are for GST from 01.07.2017 do not understand the practical difficulty common man face.

  21. DEEPAK KEDIA says:

    What you have written is correct but no government think of problems of SME’S .It seems Government is hell bent on implementing GST whether it is half cooked.If IT system cannot manage migration God knows how it will be manged once GST is implemented.

  22. CS. Sudershan Kumar Arora says:

    Dear Mr. Sarda,
    I am fully agree with your study and anticipating the difficulties to implement the GST hurriedly which will force the Government to bring notifications to amend the law and confusion in the minds of traders.

  23. Jitendra Shah says:

    Be positive .. at the time of implementing VAT the same negative thinking was initiated ..later on the same is running as it should be…BUSY- MARG – and so many other softwares are giving demo of the GST & return filing process .. please refer it .. as per my opinion it is simple to under stand — but if some one has mind set to opose the GST than there is no question of discussion the GST regem

  24. CA Lalit Munoyat says:

    All the provision of The Constitution (One Hundred and First Amendment) Act, 2016 have come into effect w.e.f. 16-9-2016. There is a period of 1 year from 16-9-16 i.e. 15-09-17 by which date the GST Act will have to be operational because from this date all the provisions of excise duty, service tax, VAT etc. will cease to operate. If GST is not in operation by that date the collection of excise, ST, VAT etc will be unconstitutional. So thinking of putting the date of GST from 01-01-18 is an absolute impossibility. At the most it can be postponed upto 15-09-17 only and not beyond that date


    sarda ji we are completely agree with you . govt must take seriously, in my opinion economy is already has slow in India, economy may more crush due to haste implements of GST.

  26. Harish says:

    Let the financial year and the Calendar year be the same. It’s being followed in North America very smoothly. No confusion.

  27. AJIT KUMAR DATTA says:

    I am also agree with you, because businessmen
    should get time to know how the details of GST.
    The applicability is too tough to impliment the procedure from the 0 point that is from invoicing,
    input credit, accounting procedure etc.etc….
    Acoounting software also not yet ready in the market.
    Also in my opinion the small businessmen will
    too much sufer because they have no knowledge
    how to use the NETWORKING site.
    so please start the new GST Rule from 1st January,2018 so that all can be prepare himself
    to tackle the such HARD AND FAST Rule

  28. Anil Kumar Sethi says:

    सुझाव बढिया है। आम जनता व्यापारी वर्ग सबको आसानी रहेगी

  29. satyaprasad s says:

    even today most of the officers are not clear or ready to solve the customers issues while uploading the final DSC or Aadhaar OTP in system.

  30. G S Krishnan says:

    Who is going to hear the sufferings of the Traders. FM must be an economist and concérned about the public however our bad luck is only tough Advocate is occupying the post of FM every time.

  31. HARIOM SHARMA says:

    I hope this will work, as no impact of making any fiscal year for less than 12 months.
    In the interest of the Country Government may approve to do so.

  32. Ch.Tripati Patra, Advocate says:

    I am agree with u. It the GST implication should postpone to 1st January 2018 as all the stakeholders are not yet fully prepared. Also if GST will applicable in the new calendar year cum financial year then it will be memorable day for both.

  33. Munish Kumar Gupta says:

    Perfect Articles.
    I’m an industrialist. I also feel that the Govt. should postpone GST till 31/12/17. The GST website is still not able to work properly. Every now and then, the site is ‘UNDER MAINTENANCE’.
    It should implement GST and new Financial year from 01/01/18.

  34. CA. M. Lakshmanan says:

    The entire business community is in a confused state. Whether they would get any time to do business? Statutory compliances are too many and too complicated. Instead of simplification the entire system of taxation is complicated to the core. In addition to the business community the professionals are also going to suffer. It is better to postpone so that all stake holders understand the law!

  35. SRIKANTH S says:

    Even Government postpones GST Implementation for another 1 year also, when due date for Implementation approach, again business people raise several concerns and again seek time to adopt GST. This is endless.

  36. ROHIT SOMANI says:

    i completely agree with the article. The government should give proper time to all concerned,. Still migration problem is there and there is no information when new assessees who were not liable in previous laws and are now under tax net due to GSt when their registration will start.

  37. L.A.Pramod says:

    Based on news reports GST has to be rolled out on or before 30the September 2017. Government of the day should roll our GST as planned without further delay. Electronic/ software glitches are common and it can be rectified from time to time. Hope government should relax rules not to punish delayed returns filings.We learn by mistakes.

  38. bharat parekh says:

    absolutely correct since any change in between the year is very difficult, confusing need lot of accounting adjustment apart from it there is hardly any time left to understand the law fully even by expert.

  39. puneet says:

    We are hearing GST is coming since years now, ….unless GST is made effective no one will take it seriously and we Indians will always keep on preparing and our preprations will never be 100% complete and will never end, so its better to make it effective, slowely things will fall in its place.

  40. Rajesh Deshlahra says:

    Great Suggestion in the present situation regarding the GST implementation. Everyone is comfortable with this. It is also must to roll-out of GST without any doubts or lacuna for the smooth implementation.
    India is not a small country so one should be extra careful about this huge change in taxation policy. Govt. is going in right direction so it is more important to be safe in any kind of situation, once any leakage will take place then no one can control it in future.

  41. Nilesh says:

    completely Agreed but what about the constitutional provisional regarding it. as per the constitutional amendment New act Shall be applicable on or before 1 oct.

    Kindly elaborate…

  42. Alex D'Mello says:

    Thank you CA Satish Sarda for your thought provoking article. Every one agrees with the suggestions you made but somehow I do not understand why the govt is so adamant and not willing to consider any opinion expressed by various stakeholders. Even Tally solutions have commented that their system is not fully ready. The system was taking a lot of time even to register the data that one has to spend a lot of time by logging in again & again. Govt should simplify filing returns with one return per month as most of the businessmen has to depend on consultants and the fees have already gone up. The election promise of ease in doing business in India must be followed in practice.too.

  43. V.K.Dadoo says:

    There is a complete change in Taxation. The self employed/businessmen have to be Computer friendly to a very large level. There are hundreds of questions arising out of the change of the law. Therefore GST experts have to gather people in a group of 10/15, explain all the features, how to put things on Computers, how to submit the returns , advantage of GST over the present system by way of reduction of taxes etc. These people must be thoroughly educated. Likewise, all people have to be educated, before GST is implimented. Also suggest implimentation next fiscal only.

  44. PARESH PAREKH says:

    Perfectly right in saying so. Let us hope Government and its officials consider this situation. Thank you very much for sharing.


    Nation was promised one tax one country & simplification in filing of returns. Now, we have plethora of GST, in the form of IGST, CGST, SGST, Cess etc. It is major deviation from promises. As if it wasn’t sufficient they are complicating by introducing 3 returns every month, one annual return, no provisions for corrections/revision, E-way bill linked with transport time.
    The department too is not ready with back end processes. Even their website is too slow and crashes at times when there is a load.
    I agree with Sardaji, that Government seriously looks into his suggestions….God save my fellow beings from hardship of GST

  46. J Ganesh says:

    Its well written and to the point. Suggestion to formulate the law, rules, rates & exemptions completely and put it in public domain for 3 months for a complete understanding by one and all so ensure healthy compliance is hitting the nail on the head. Hope all knowing PM & FM take note and act not in haste but more matured.

  47. Mutha Sampat Bhivraj says:

    We all agree views given in above articles. When ever any new IT system is to be introduced it takes year to test & then implement. IT experts should give their opinion transparently without prejudice or any pressure.
    If government is really interested in using IT which will really fruitful for India should rethink of GST date 1.7.17.If implemented hurriedly, they will have to give so many concession again due to practical problems . this will again lead to license raj , depending on individual assumptions etc. take a example of VAT program when launched it was 3 to 4 months system got hanged up & every time state Govt has to extend the dates for fully implementation.
    We as Indian are not afraid of GST launch , but proper way is must.
    Hope Jaitely understand all this to give chance to opposition for laughing at immature way of handling
    it will loose credibility of BJP govt.

  48. vinodkumar n saxena says:

    if it gets delayed beyond sept 2017, then government cannot collect any taxes from september 17 onwards. people should think about this, instead of wasting time in discussing the issue of postponment, it is beeter if people spend their valuable precious time in trying to understand and implement it in time.

  49. Amol Bhutada says:

    sufficient time span should be given or some penalty,punishment,interest levy on delayed returns and many more ..some relief allowed for tasting application of gst law should be given,, that time will get utilized for preparing for or understand rules and provision of act ..i also appeal/request modiji to give some taste time like practice exam in which any mistake have some time to rectify…before final exam.

  50. Paul says:

    Dear Satish sarda ji
    100 % true. Every burden is dumped on Companies to comply within unreasonable time. In case of Unregistered Dealers their burden is passed on to Registered Companies without Govt. straining itself, thru Reverse Charge. Sudden host of Compliances like PF UAN & aadhar Compliance, IND AS, ICDS, IFC, New Labour Laws Compliance etc,., all at the same time is choking the Finance Team in every Company more so in MSMEs and we are also bound to complete Statutory audit also within the time lines.Local CBEC officials also have no thorough knowledge and add to the confusion.
    Let the Govt. have mercy on us and understand that we are for all these changes but give sufficient time as we have to do business and it cannot come to a standstill for the sake of diverting our attention fully to hasty Compliances

  51. Arun Jain says:

    In agreement with author, Any thing which is being done, should be with 100% readiness and complete ability to handle all situations / issues. instead managing. Else, we will have bad name globally

  52. Sylvia Francis says:

    Very well explained & objectively presented to the powers that be. Unfortunately, in their haste to implement the GST on July 01, 2017 the government is overlooking many critical factors which we, the common people, have to deal with. I’ve been struggling to migrate since February and kept encountering “error” “site under maintenance” messages. Finally managed only yesterday. And this is only the tip of the iceberg for tiny business establishments like mine who are struggling to make both ends meet.

  53. It is well measured words of thought provoking based on experience and practical problems in ground level.The rules as he said are not free from ambiguity and not understood by officers themselves.
    No need of hastiness. And let the completed process of everything be on public domain and trial run for three months and even if there are difficulties it will not be much

    K.Palaniswamy DC(CT)Rtd Coimbatore


    Beautiful suggestions given in a logical form comprehensively. .Jan.1st would be ideal to start as by that it is hoped that all preparatory work would be completed and as it would coincide with the proposed new FY Jan -Dec.

  55. mukesh says:

    Thank you for such organised view about GST implementation. I feel many will agree with thisview and our respected Government too has these churning in their mind. Yet to further “sab Ka Saath Sab ka Vikaas” is a virtue.

    The existing taxes can be continued upto 31-12-2017 and the Red Carpet can be rolled out of 01-01-2018. But in the meantime let the Government start testing its platforms for forms and formats from 01-08-2017 requesting the dealers to upload the data as per GST for testing purposes. This will help to address many many relevant queries encountered practically. A lot of this churning upto 30-11-2017 will help the Government to address them as well give the final drafts of everything under GST by 15-12-2017.

    There will be many many minor confusions which will get cleared and the business community will get confidence to go ahead with GST.

    Thanking you in advance.

  56. rrkothapally says:

    I am afraid that learned author’s view on rolling out GST from 1.1.2018 is not a feasible proposal in my view as the Section 19 of the Constitution(101st Amendment) Act, a transitional provision is notified on 16.9.2016. The said Section provides for the applicability of the existing laws like VAT and Central Excise Act with maximum period of one year time from the date of Notification. The Section reads as under:
    19. Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier.

  57. Sarbjit Randhawa says:

    Have you tried the Finance Ministers remedy? take one small peg and GST will become clear. It did not help me. Rightly said there is a total lack of clarity on many issues. I am confident even the FM would himself be ignorant on many Issues.
    Hope your message reaches Mr Modi.


    Dear Satish sarda ji
    Having go through the Article I am Completely agree with the Containts. Let us hope for betterment on the Part of the Government

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