Open Letter to the Honourable Prime Minster of India
My Experience with GSTN:
I am a small-time professional chartered accountant in field of Taxation practicing since 21 years. Have seen massive transformation of manual to fully automated system of filing the returns be it be Income Tax(CPC), Be it be TDS(TRACES), Be it be VAT (MAHAVAT), be it be Service Tax(ACES), be it ROC Filing (MCA) etc.
All these systems took off gradually and day by day matured and were made user friendly day by day. E.g. Initially TDS System Traces was rigid about payment of the taxes and does not allow adjustment intra Codes, between the years etc. but as the administrators realised that When the tax paid belongs to the deductor why he shouldn’t be allowed to adjust as per his wishes, and subsequently the system was made more user friendly and rigidity was done away.
When the GST was implemented with big bang we thought Government have huge experience and best expertise (as claimed) of implementing such automated system, and GSTN will be best of system and a illustrative model (So that US Govt will inherit from us). The life of taxpayer will be more easier as far as filing is concerned (as termed by our Hon PM Goods & Simple Tax.) .The GSTN system was supposed to be front office of tax administration eliminating all chances of red tapisim, and all sort of corruption. Also, I heard that GSTN System is being developed and maintained by one of most reputed Software company of India.
But after passage of almost two months after launch of GST, it can be concluded that GSTN is massive failure and worst ever system implemented by supposed to be best government (as claimed).
With very little IT knowledge I can prove that system has all kinds of shortcoming and seems that there is no co-ordination between administrators and system developers. The Developers are not aware of the coded GST law. Just to quote a few Shortcomings:
- Being a new user there is every chance of error and omission, but the system is made so rigid with no room for revision or modification. Why not such facility provided to the users, when automated system can keep the trail of every addition and modification done by the user.
- The law allows and have provision to opt-out of Composition scheme by filing form CMP-04 ,if the conditions for opting composition u/s 10 of CGST Act does not fulfilled or breached. The GSTN does have such option till date. Needless to point out that option to opt for composition was provided very lately, by that time taxpayer had made lot of blunders by issuing Tax invoices. Also GSTN network has no facility of verifying dealer composition status by third party which can lead to huge evasion of taxes.
- The Enrolment application (migration / New registration) has provided option (compulsion for few Category) to submit the application online with Valid DSC but most of user system was found incompatible with signer software used by GSTN. Users have wasted lakhs of hours in struggling to make their system compatible for signing on GSTN. (Thanks to Chinse UC-browser which allowed some system to use GSTN signer utility.)
- The Enrolment process require Submission of Supporting Documents. The system displays 1 MB sizing requirement which is reduced down to 100 KB when uploaded. If GSTN feels that documents can be uploaded with all clarity with size of 100 Kb , the users earnestly request them to provide such utility.
- Existing Taxpayer which are not liable for registration under GST was legally entitled to cancel their registration. But again, system though allows to cancel but never accepts cancellation and those registration continue to be active making them liable for all sorts of compliances under GST Law.
- The GSTN system though an artificial brain which does not require any shutdown except in case of technical glitches or maintenance for a short period. But GSTN use to sleeps whole night, even if programmed to wake up to @ 6.00 Am, sometime sleeps up to 10.00 Am., Sometimes sleeps for days together. During the Day, the system is very busy to respond the users. As a results lakhs of skilled man hours were lost.
- The very basic concept of GST was seamless flow of credit and with that in mind Transition credit was to be allowed to the taxpayers by way of online return Trans1, Trans2 & Trans3. The return was to be submitted within 60 days , which was extended to 90 days after request made by various forum. But what happened facility to upload Trans1 was provided after 50 days that too when the administration was reminded by the Taxpayer that we need to adjust our credit of opening stock carried forward in GST regime. Shame on administration that Trans1 return was made online without any bulk filing utility knowing that thousands of entries has to be punched by the users. With a very little knowledge a small-time professional like me can design the Bulk filling utility. than how such a reputed developer cannot make it available till today.
- The GSTN System supposed to be very intelligent, flexible should have adjusted the credits laying in cash ledger & credit ledger as per law. But contrary, the system was made rigid again with no scope of adjustment. The payment should have been allowed to be made on consolidated basis to be adjusted by taxpayer to various taxes head viz SGST; UTGST; CGST; IGST; CESS; FEES; INTREST;PENALTY ( 8 under forward charge & 2 under Reverse Charge or may be more than that). Many Taxpayer have lost valuable working capital due to this system. Only a big corporate like ACC Limited managed to bring to notice of MOS Finance such inconsistency in system. GSTN need to learn and inherit existing system from TRACES which seamlessly allows adjustment of Tax paid in Cash.
- The GSTN supposed to provide online application(RFD-11) for Export without payment of duty or against bond, but no such facility provided and exports were left on mercy of corrupt official for availing the facility without payment of the duty. In some case even after one month of time lag the Letter of undertaking was not accepted by the official. Why not systems were designed well in advance before the GST implementation to provide facility to exports to apply online for getting approvals without payment of duty.
- Technical Glitches like System errors; system failures; System not responding; down for maintenance; does not have enough bandwidth to support the users were daily and routine slogans on site.
- No effective system is in place for timely redressal of problems faced by the users. The helpdesk is inexperienced and have no solutions for most of the issued raised by the users. The Twitter handle and email respond rarely and that too incorrectly.
The above shortcomings are only illustrative and many more can be list down, but sheer waste precious time, as we know that deaf Government is busy in praising themselves (single way communication).
We Ask the government for fair treatment of tax paying citizens. Don’t treat them as dog but treat them as horses. Be accountable, responsive & assertive to the citizens. Don’t make mockery of Taxpayers by making contradicting statements on social media. Realise economy is suffering due to business closures, Loss of Skilled resources in understanding such systems. Forget Anti-profiteering, and pursue the real Loss to economy. Be responsive and design self-compliant and transparent system by way of wider referendum and involvement of Tax Professional who are real link between taxpaying citizens and Government.
People are using the social media peacefully to awake the government, and if government fails to react in right way, in no time taxpayers will be become tax evaders and will forced to be on road which will gain bring down the GDP (much higher than prediction of Silent but diligent Ex-PM).
Long live our Nation… Jai hind….
CA Mohammed Lakkadsha
05th September ,2017
mohdLak@gmail.com
Also Read- My Experience with GSTN- An Open letter by a CA to PM of India- Part II
Yes it seems the writer has suffered and lost his valuable time in encountering with GST . For this whom to blame whether the govt or the GST admn or the software developer who will take the responsibility for loss of such skilled time . Just a simple example for the idiot brain of the developer is — at the time of submission of Trans 1 the software will not validate it, only thing it will warn you telling that it can not be rectified later. Accepting the risk if one files, it will show filed with errors in process. It will ask you to generate error report. ones you opt for error it will give after 24 hours. At this stage by seeing that error report one will get such an irritation that if the developer is standing in front, one would like to slap like a teacher to the student. Because the error report will not show what errors you have done. Instead it will show you what entries you have done correctly. That means leaving those correct entries you have to struggle yourself in finding the errors. May be some GSTIN mistakes which can be noticed those things can be identified on trail and error basis. But what about other errors, how many types of errors are there, how to resolve them. It will be like a situation who has lost his way back in a deep jungle. Over and above all these the local LVO staff calls and why you have not filed. When we tell them about the problems simply they keep down the phone.
When the professionals express all their grievances the FM instead of assuring the solution, he tweets in a different voice by warning the prof organisations pointing about the past illegal activities done by few scrupulous fellows, as if all these politicians have landed from heaven . Without listening to any public appeals and requests they have implemented GST in hurry as if there is no tomorrow and for that again the same public is suffering as in demonetization period. What is the end of these dictatorial atrocities. Please PM sir and FM sir watch the ground reality instead of roaming in dream heavens.
Many many thanks for your good suggeation &once again thanks
i have written to Dear Prime Minister, GST Council, Revenue Secretary follows:
Namaste
GST though a significant change for country is a compound of all the subsumed acts and has become mix of this subsumed taxes. A very clear and simple tax was expected unlike the present complicated tax structures which are in state of multiple fractures.
Though every one wants to walk with the change, they too want to breath easy and be in peace. It is most welcome that our Beloved Prime Minister launched GST from 01-07-2017 which was very simple but the Good (GUD) part did not follow. This is evident from the past two months where business & consultants struggled to cope with GST.
There are several experts in the country who can really help to make this Good & Simple Tax even now, with modification to existing GST. One Truth of GST is that whatever tax is charged is vatable ( ITC is allowed). This reduces the cascading effect of taxes. Based on this simple principle, make the law friendly.
For Eg: The following can be suggested for ease of doing business.
1) All supplies of goods and services be made liable to get registered under GST with link to thie PAN.
2) There will be only TWO schedules ~ Exempted categories of goods and supplies and Taxable category of Goods and supplies @ 18% (with ITC allowed till the end, whre it reaches consumer). And the rate can be reviewed for reduction.
3) Registered persons can file single page return every month and discharge their tax liabilities. ( Karnataka Vat has simple return and tax payment methods. The return is hardly 3 pages ~ it has also facility to upload the sales and purchases details, with matching facilities). The sales return should be evidenced by Tax Invoice only and for corrections in invoice Debit/Credit Note be used. Single rate of GST be charged in the bill and in the return the same can be split into 50: 50.
4) Exports are zero tax and imports can be monitered seperately as it is done at present.
5) Registered persons with turnover below Rs.20,00,000/- lakhs to pay annual fee of Rs.5000/- and file one annual return in a year.
6) E Way bill can be continued as at present. (Karnataka has e sugam at present )
7) The reverse charge mechanism can be done away as there will be no unregistered dealer.
8) The composition scheme also can be done away as the person with turnover of Rs. 75 lakhs can claim entire input of tax.
These are the few suggestion and may be the GST council take call on this in consultation with the Prime Minister and Finance Minister, Finance Secretary.
Aab ayenge Achhe Din.
Thanking you all in advance.
Lots of Love n Take Good Care of Yourself.
BIO ~ I am accounting Technician working as freelance accountant in Bangalore for nearing 36 yers.
Very rightly said sir, may it reaches FM and steps should be taken on this.
Sir, there should be a provision in all TAX Laws for accountability for each officials for his act such as Tax payer is punished aggrieved tax payer should have right to questions there actions they should be restrain from saying go to Appeal because we know this right. One thing l yet know are we to follow the enacted Law Developed System . As I feel my life is for the Govt.Not for me.
Excellant one. This is nothing but the views of all CAs in India.
CA.S.Balaji FCA
Very rightly said and agreed with all the points. Can any professional / GST officials pl. help me on following issue ” – 1. While applying for new registration applicant mendaterorly require to select
SAC – Service accounting code . As per GST sac starts from 99 like 9995 related to RWA cooperative Society – but same is not available fin drop down list – selection bar – instead service tax code like – 004144180 has been given .In absence of any such list available in GST portal – Lay man is helpless . if proper SAC code as provided in GST list has been given in selection bar very useful and save applicant from unnecessary hassel.
2.Application made on 31.08.2017 online – while on registration was granted on 06.09.2017 . it should be from the date of application .
3.How applicant shall avail input credit of services availed by him in Aug 17 if reg. was granted w.e.f.06.09.17. even our juris. officer in Noida unable to clarify the issue and help us .
Very rightly said and agreed with all the points. Few more things i wish to brought into the notice of GST officials and our professional Colleague : –
1.While applying for new Registration On GST portal , a service provider is supposed to chose 5 main services offered by the business and a search opyion was given as – “Search SAC” – service accounting code – very surprising SAC starts from code – 99 – like 9995 – related to RWA Co operative society is not available in selection bar list and a lay man could not able to find the code available in list like service tax codes – 00441480 – other services . How a lay man can find out a fill correct code . No such list was provided in GST system . If any one of u / gst officials able to provide these codes compatible with GST portal SAC – it shall be very useful for the public at large .
2.GSt application was made on 31.08.2017 online but gst registration was granted w.e.f.06.09.2017 – how the applicant get the benefit of input credit for services availed by him in the month of August 2017 . Registration must be effective / valid from the date of application not with the date of registration . No GST offiicials in jurisdiction AC Noida office was ready to rectify the error . can any one help us very greatful .my mail id is – surendradelhi71@gmail.com . Thanks in Advance for help .
He is absolutely right, as every tax payer and dealer are facing difficulties in handling GSTN. Let us wait for the outcome of the decision of the Honorable Rajasthan High Court
Rightly mentioned and good to see the glitch had mentioned in detail. Government waving penalities , interest etc.is secondary . In my view it’s completed dislink with other provision. We are CA professional not machine.
Rightly said. Even after lapse of two months, the system is not properly functioning. In pre GST regime, we were able to complete most of the Audits, around 70%, but during the current year, we have been able to complete only 30% audits. Whether, we use offline tool or online preparation, the system is taking around 2 days to update the data. After updating, many fields are missing, like HSN wise summary, number of documents. In case of discounts received or paid, or rebate allowed during a particular month, it is asking for the invoice number against which the discount is given or received. A large number of documents are required to be maintained like invoices, revised invoices, receipt vouchers, payment vouchers, debit notes, credit notes etc etc. If the govt can not trust there citizens, why don’t the govt take over all the businesses and run them and we are ready to work as an employee to the govt. At the time of asking for the votes, Sri Modijee had told that he will control the inspector Raj, but now we feel, the proper Inspector Raj. Tax terror will vanish, now we feel what is tax terror.
Finance ministry is doing blunders like double Taxation , irrational tax rates and cess.Take example of Car Lease rental agreements. Pre GST 14 % VAT was the rate , all of sudden it went to 43% even deck was cleared to charge 53% GST on Cars below 1500cc .From 14% to 53% on Honda City Car. Is it not lunatic act by GST Council ?
No doubt GST Council is managed by group of people with little knowledge of trade and industries . The Finance Secretary Mr.Adhia himself admitted that he does no how to solve the problem of Double Taxation on un expired
Car lease agreement .
RCM is also a big hadeck for all of us, it must have withdrawn with immediate effect. Why GST liability imposed on receiver those whose turn over are below 20 lacs? This has increase unproductive work tremendously.
Sir,
I suggest,
Be postive, Be optimise and Be gracefull.
I am not favour govenment. our country is very with population and culture.every problem has it’s solution. whether your open letter is related to problem in GSTN / GST regime or challenging system ?
Sir, thanks for bold letter. In fact the contents of Laws and Forms are so complicated that even tax experts are finding difficult to guide and follow to comply legal requirements. It appears that those, who drafted laws and prescribed forms are not having practical and business experience. They have read case laws and made effort to incorporate pronouncements without thinking usefulness and compliance. The different rates, different GST Acts and so many Notifications within 2 months indicates non application of mind at initial stage.The period for demand is increased, rate of interest is increased No.of forms are increased then law and compliance should have been simple and easy following cannons of taxation.Even wording in laws is so clumsy to understand. Let us hope Members of GST council and officers, who are involved would realise that taxes are coming from business, which will increase if businessman concentrate on business rather than tax compliance and penalties there under. ..
Really all should request the government to give only one expert from the finance ministry who handle and fulfill the compliance of dealers in only 1 ca or tax consultants firm’s client so all the so called GST class will be proved practically.
This should be our challenge to the GST law makers.
Very true, your comments and remarks on the GSTN system are valued and valid. You have rightly raised the issue of the wastage of precious time. The helpline do reply with layman’s language and not showing any professional approach. And most the dealers are totally depended on the tax consultants and CA but govt. and dealers both seems that not going to understand the basic problem what we are going to suffer.
The Government slogan of 1 tax 1 nation has totally failed with multiple tax rate system. There are many nations where only one rate of tax prevails and they have better economy than us.
What was the necessity of harassing people and increasing the paper works and man working hour losses. Actually the administration has no ground knowledge, never they have consultations with the regular working people in the very streamlines.
This Government has just imposed the burden of its preplanned ego only to show that they have completed their commitments, whether people and nation suffer / loss they have no botheration at all.
We are talking about digitalisation whereas there seems no ease in working environment. People from every walk of life are struggling at their level and every stage a cost has to be paid, and our govt is telling things will be cheaper, How? can any one explain! At every step of life cost has increased. Sales are getting affected.
Just Failure, No Worth of wasting nations’ money and man hours in such a crumbling way could be justified at any level. Before such mass changes in the system one should have hardcore ground level knowledge from every walk of life and prevailing system.
This government is utilizing public power, as its own VITTO power.
I totally agree with issues raised in the open letter.
While implementing any new system we suggest a parallel run for 6 months to check system stability and then only old system is scrapped. Therefore Government should allow physical/excel submission for first six months and then switch over to new system.
Let us wait for Honourable rajasthan High Court order
Such a time consuming excercise filling in the
Returns. SME’s are put to loss over GSTN.
This is a most cumbersome tax enactment
introduced. in India. The penal provisions for ordinary genuine omissions are draconian.Revert to the simpler Sales Tax VAT.Sooner the better.
Nice bold step after 25.08.1947 independence
Hope, it is a good lesson to the BJP Govt. at least another two years Modi will think 100 times before becomming once again !!!!!!!!!!!!
thanks for commenting the original problems
भारत सरकारने कोई तयारी करे बिना इसे लागु किया है. छोटे बेपारी को यह समज में आताही नहीं. साईट में एरर आतेही रहती है.
आज GSTR-2 फ़ाइल् डाऊनलोड किया तो पूरी फ़ाइल् ख़ाली है.
ईमेल id व् मोबाईल नंबर Edit/ Change करने के लिए कोशिश बेकार गई. हेल्पडेस्क, Feedback,और Tweeter पर कम्प्लेन किया कोई जवाब नहीं.
यह कानून सिर्फ सरकारने अपनी जिद पूरी करने कोई तयारी करे सिवाई लागु किया है.
Still there are dealers who are not understood GST properly.It may be due to that the GST is not simple as said by the Govt. Some more time should have been taken to educate the dealers,service providers and Tax practioners.
The officers working in GST common portal have to help all stake holders in completing the work of filing of returns on the due dates.Finance Minister has to exercise control over them in instructing them to attend the queries sent to Help Desk / State Computer system heads to solve the problems then and there in order to complete the process of making payment and filing returns,It should be remembered there are lakhs of small GSTIN holders who were filing the returns in the earlier State tax regime with help employees who are not conversant with new GST though two months have passed. Once. first return is filed i.e. for July 2017,everybody can manage thereafter. Till such time instant help from Govt.side is needed.
Thank God, some one is here for raising an alarm for issues which we are facing in return filings.
Sir, We appreciate your initiative on behalf of crores of assessees on GST-Returns.It is big blunder of Government of India that inspite of knowing that this is new chapter there is no provision for revision of Return or Modify the details before submitting.It is also blunder that digital signature was made compulsory to Ltd and pvt ltd and partnership with LLP.
Completely agree, if govt didn’t react early we can see n number of tax eveaders and no Bhai or beheno will work then.
The system Managers of GST COMMON portal are only real guiders for smooth filing of returns and allied matters and not P.M. Any mail sent to the Help Desk or any other nominated agency / authority should be answered at least in 24 hours. Then only, further steps can be taken by the Return filers or GSTIN holders to complete the process of the returns within stipulated time.
Every citizen of India should not forget, what Modi at SIRC on 30th June 2017 told the nation at Bangalore attending CA conference. I invite you great Chartered Accountants for ” Festival of Honesty”. Because they are the biggest problem creator for the nation.
Very nice effort. There is sudden fall in GDP due to the reason that small and medium Businessmen and enterpreneurs are devoting all their time in preparation of multiple GST returns in place of devoting time to their business.
Sir,
i am totally agree that you have observed the GST portal while filing return…
YES SIR, U R POINTED RIGHTLY.
AND,IF GOV. SAYS ONE NATION ONE TAX ,THEN WHY THIS THREE TAX SGST,CGST,IGST?
BY THIS THREE TAX SO MAY ACCOUNTING ENTRIES, CALCULATION’S, PAPERS, ARE CREATED,
CENTRAL AS WELL AS STATE GOVT. TAKE WHATEVER SHARE FROM TAX,IT IS YOUR DISTRIBUTION PROBLEM BETWEEN CENTRAL AND STATE GOV, BUT WHY THIS HEDAK FOR TRADERS,SALERS ?
WHY THIS GSTR 1,2,3. IF GOOD AND SIMPLE TAX WE SAID, THEN WHY NOT ONE MONTHELY SIMPLE RETURN FOR GST?
WHY THIS REVERSE TAX?
THANKS.
We all have placed variety of problems from which I have also come across. I would appreciate if solution is also proposed by us. This will help them to modify the modus operandi for mass utilization.
Dear Sir I fully agree with you. My observations are
There are some contradictory provisions in the GST law.
For Eg. : Supply to SEZ unit is zero rated. But the RCM provisions are contradictory to the main provision ( i.e. zero rated )
I completely agree with what is said. I am a technocrat running small technical firm and it is nightmare to follow formalities. It is suicidal. Is this what we have to do run business in India?. Govt. thinks we have no other work or business other than compliant with GST and blah blah blahs.
This is absolute shame on leaders who big boast of digital India,who Implement without proper planning and take citizens for granted. Inefficient insensitive leadership will drag country back, forget about being world leaders.
No proper planning is made for trades done by registered person with turnover within 20 lakhs. Getting GSTIn number is like getting khaidi number of jail who has to follow brainless insensitive monthly formalities. The requirement for leadeship in digital India requires super boost to innovation, creativity and efficiency, rather than wasting country’s resources and citizens time with exploiting dumb brainy thoughts.
I suggest, under 20L trades turnover should be left free from filing formalities and whatever total amount of trade he does, so much turnover setoff has to be given to the buyer.
I suggest collect reasonable tax amount every month but make quarterly reporting for organisations can’t comfortably afford additional expenses to have CA or accountant. I don’t think implementing this is difficult at all, but needs some creative positive thinking heart, rather than assuming all citizens are thieves and cheats.
Each every points quoted sir very nice letter
as per my 20 years experience very worst soft ware
for GST. Why not alter vat soft ware by NIC
Vat soft very nice easily understand everybody
Now also no problem please change the worst soft ware
What is the merit in point 3,4,7,8 and the para’s after point 11…Its a new system and like every system introduced before it too have technical issues, which will be corrected like the systems implemented before…Rome was not built in a day lads…It is unfair to term a initiative as farrago and fiasco based on its performance in initial days…
Yeah, there is no use of tutorial they had provided.. ,there is no proper awareness programme on the filling..
main Disadvantage is no facility to revise r modify.
having 25 years of experience I always proud to be a part of bridge between Tax payers and government. we wholeheartedly put our valuable time to create positive approach and tried our level best to adopt GST System for our clients (all are small business people). after seeing day by day due date system we are helpless to proceed further.
1. There is no button on gst.gov.in for generating way-bill which is said to be must for txn above 50K ?
2. For interstate B2B, we are shown intra-state in GSTR-2 resulting in calculation of CGST/SGST instead of IGST ?
I am thinking of shutting down my business. I am a small time retail shop and the paperwork involved and the difficulty in finding out proper details and HSN Codes is unbelievable.
I am only trying to upload everything and am not able to attend to my business.
this is one of the worst nightmares of India. My business has also practically no customers due to the combined effect of demonetization and GST> If you want to shut down the economic growth of India and throttle all Indians … this is the best way to do it
I have successfully applied for enrolment as GST Practitioner on 28th July 2017 but yet to get the certificate. I found that the service of processing applications is not yet started. By the time it is started lakhs and crores of pending application will be there on the list.
Sub Modi ji ki copy cat hai. from which angle it is good and simple tax. Modi ji please lets us put the bureacrates in practical to demonestrat how it is good and simple. Eek GST Tran-1 fill up karke bate da how much time it takes.
GST law provides 90 days time but babu logo ko Tax ki credit dene me pet dukhta hai as if unka ghar ka paisa yeh tax payer le lenge. completely foolishness. This time limit is reduced to just 7 days. how miserable is tax payer?
Very true Gst portal not working well. Time period is very less
Agreed with all the points. Helpdesk is hopeless. Still bureacrats are living in earlier era of taxation systm. there is no change in their mindset. “khud ko kam ni karna hai aur tax payer/professional logo ki jina haram karna voh unki purani adaat hai” best example is RCM liablity on URD purchases. fixing per day limit of Rs.5,000/-etc. only social media me statement dene me sub mahir hai” Lagta hai Modi ji ko eski kimmat bhare padgi.
Our professtion bodys/bunsiness chambers remains silent on the issues instead of raising voices. sub apani apani roti sekane me lage hai at the cost of there members life. sahi me kutta nahi subko Gaddhe ban die hai es logone.
Well Written sir, I completely agree with your each n every word…….
Hello,
i think acceptance is better than blaming the government. Every change take some time to be stable,
Very nice observation sir,it’s true facts.
my self is fully supporting to this article. As a well wisher of P. M. of India I would like request to Our H’ble P M. Modiji please look into the matter personally, and keep in mind that our whole economy and total Govt.system run only from these taxpayers.
Thanks
i agree with you