EASE OF DOING BUSINESS IN INDIA-ULTIMATE SUGGESTIONS UNDER INDIAN GST- BOTH IN THE INTEREST OF GOVT. REVENUE & STAKE HOLDERS

As Vice-President of Association of Tax Lawyers (ATL), New Delhi (Only Central Association of Tax Lawyers in India) welcome the various steps taken by our esteemed Central Govt. for the betterment of India. The implementation of GST was a step towards achieving the goal of One Nation, One Tax & One Market. Though efforts made by the Govt. are laudable, there are many problems in its implementation which remains to addressed. There is no definite prescribed authority to answers these problems. We are discharging our social responsibility to bring out the problems faced by Traders & Tax Professionals, the solution to which lie with learned officials in Ministry of Finance. These inputs are provided by many Tax Advocates & their clients engaged in different trade, and all efforts are made to keep it very precise and to the point as under:-

1. GSTN Portal Problems:-

Inconsistency in GSTN Portal, ie fields available in login of one dealer is not available in the login of other dealer. Option to chose composition scheme & cancellation of registration not available, even though composition scheme opted, it is not reflected in RC issued & getting message to file Form No.3B. In some cases, even though return filing options are available on dash board, return service option for month & year not available. In many cases, ARN’s not generated, show pending processing even after the lapse of time resulting in no action. Amendment, rectification and revision of Reg. Certificate & Forms within some specific stipulated time required in the GSTN Portal.

Govt. should increase nodes at receiving end of GSTN Portal to enable more assesses to give compliace at a time & should direct all broad band service provider to maintain consistent speed during due date for filing returns. Govt. should also consider the suggestions of Tax Professionals to file GSTR-1, 2 & 3 returns on quarterly basis on paying tax on monthly basis in GSTR-3B. This scheme should be applicable only to Non-Corporate dealers & for corporate dealer, due date to file returns should be changed to avoid due date rush in the GSTN Portal.

2. GST Healpdesk:-

Reply in helpdesk contradicts/overrides other sections of GST Act & there is no consistency in reply provided, in some cases replies are not given which may results in future litigation. Further, there is disclaimer clause in FAQ issued by Govt. ie, can the stake holder presume that the Council is not sure about the legal validity of FAQ issued ? Further, opinion given in GOI Twitter & hand books issued by Govt. are contradictory & there is no fixed authority to hear the voice of Tax Payers in local office. Do whatever you feel, we will correct it latter is the reply received from higher authority in local offices.

3. Goods & Service Tax Act:-

Simplification of India GST law is the need of the hour to get good support for voluntary compliace. Taxes should be collected by the Govt. like plucking flowers from the plant. Tax Law & procedure should be assessee friendly to meet cannons of good tax system. The procedure for filing returns should not result indulging in compliace round the year.

If our Central Govt. roll back RCM in GST, major complication in India GST can be solved by making necessary changes in the return forms. Our Central Govt. can take decision in this regard because output tax that goes to exchequer both with or without RCM is same. Very purpose of introduction of RCM in GST is to exempt certain class of persons from the ambit of GST & also to cover up URD purchases from dealers who come under exemption limit of Rs.20 Lakhs. Govt. can definitely consider this suggestion by reducing registration limit from Rs 20 Lakhs to Rs.10 Lakhs.

On looking at Rs.92,283 Crores GST collections for the month of July 2017, that too only from 64% registered tax payers, We hope our Central Govt. will recognize Tax Advocates for the purpose of Certification in GST regime. Because, major portion of GST collections has come by the efforts of related tax professionals who took much strain & strenuous efforts in filing returns, sacrificing the time to be spent for their families. One cannot imagine the contribution of related tax professionals to achieve this target, that too coping with the troubles given by GSTN portal. If our Central Govt. is really concerned about our fraternity, it will consider this request.

B.S.K.RAO,
Vice-President,
Association of Tax Lawyers,
Central Association of Tax Lawyers in India,
# 30, Deen Dayal Upadyaya Marg,
New Delhi-110002
E-Mail : raoshimoga@gmail.com
Mo.No.: 0-9035089036

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26 responses to “GST : 3 Key Suggestions to ease of doing business in India”

  1. BSKRAO says:

    B2B MATCHING OF BILLS UNDER GST SUGGESTED BY BIG FOUR AUDIT FIRMS OF INDIA TO CATCH-UP JOB WORK OF UPLOADING RETURN UNDER GST AT THE RATE OF RS.0.50 PER BILL. THAT IS WHY THEY HAVE NOT SUGGESTED PARTY WISE UPLOAD OF SALES IN GST RETURN. THEREFORE, I AM OF THE STRONG VIEW THAT THESE FOUR AUDIT FIRMS ARE THE MAIN CAUSE OF TROUBLE IN GST COMPLIANCE FOR ALL THESE DAYS AND DEFAME OF MODI GOVT.

  2. BSKRAO says:

    I think our Modi Govt. took right step of forming a committee to revive India GST. I suggest the Govt. to come out with similar return forms prevailing in VAT & just add one more column for output & input tax for services initially, then think about changing the return forms. In fact following are the main cause for failure of GST:

    1. Complicated India GST law
    2. Complicated Return Forms
    3. No correlation between GST Council & GST Technology partner
    4. In the return forms bill to bill & lot of other information sought. Here, party wise information should have been sought to ease the process.
    5. Presently available configuration of computer system unable to handle the information sought in the present GST return format

  3. BSKRAO says:

    GST Council assured to clear 80% glitches in the portal on or before 31.10.2017. When GST Council is not sure about clearing 100% glitches till 31.10.2017, how come GST N portal levying penalty for delayed returns. One side tax payers provide details for return filing to Tax Professionals well before the due date, but the Tax Professionals can not conclude return filing process within due date for the main cause of glitches in the portal. When they are about to file returns due date expires resulting in payment of penalty out of the pocket of Tax Professionals. This is main cause for tension which the Govt. can not understand.

  4. BSKRAO says:

    BUREAUCRATS IN MODI GOVT. NOT IN FAVOUR OF SIMPLIFYING INDIA GST LAW

    In the 22nd meeting of GST council, decision to delete RCM from statute book of India GST was not taken, but was suspended till 31.03.2018. Payment of tax in advance under RCM & advance received against sale of goods in GST are totally unjust & unconstitutional. Further, only about 60% of Business Expenses claimed out of an average GP of 10% on total turnover are subjected to RCM. What the Govt. is going to benefit by taxing this in advance under RCM in GST ? Even holding RCM is beneficial from the point of view of revenue, the trouble faced by tax payers in the return filing process outweigh the advantages. We do not understand the intent of bureaucrats in Modi Govt., whether to develop the atmosphere for ease of doing business in India to attract FDI or to complicate GST Law.

    If our Central Govt. roll back RCM in GST, major complications in India GST can be solved by making necessary changes in the return forms. Our Central Govt. can take decision in this regard because output tax that goes to exchequer both with or without RCM is same. Very purpose of introduction of RCM in GST is to exempt certain class of persons from the ambit of GST & also to cover up URD purchases from dealers who come under exemption limit of Rs.20 Lakhs. Govt. can definitely consider this suggestion by reducing registration limit from Rs 20 Lakhs to Rs.10 Lakhs.

    As Mr.Modi doesn’t know about tax law & policy, he gave free hands to bureaucrats. This has been consistently misused by bureaucrats while framing or amending policies. Therefore, I am of the strong view that we should blame bureaucrats in Mr.Modi Govt. who is defaming Mr.Modi ji & not Mr.Modi ji.

  5. Adv.BSKRAO says:

    *MODI GOVT. IS BACK ON TRACK*

    Actually, Mr.Modi was fooled by bureaucrats in his Govt. now Modi realised it. Free hands given by Modi ji was misused by beraucrats. This is the reason for drop in GDP. Because these bureaucrats complicated everything. I am happy now bureaucrats are now hearing plea of voters of Mr.Modi. The fact is evident from decision of Finance Ministry to simply GST taken in latest meeting. Hence, I am of the opinion that Modi Govt is coming back to right track for growth of India.

  6. Adv.BSKRAO says:

    *_DEAR FRIENDS PLEASE CIRCULATE THE BELOW MESSAGE IN ALL WHATSAPP GROUP_*

    *_Simplification of India GST law is the need of the hour to get good support for voluntary compliace. Taxes should be collected by the Govt. like plucking flowers from the plant. Tax Law & procedure should be assessee friendly & should meet cannons of good tax system. The procedure for filing returns should not result in indulging in compliace round the year. If our Central Govt. role back RCM in GST, major complication in India GST can be solved by making necessary changes in the return forms. Our Central Govt. can take decision in this regard because output tax that goes to exchequer both with or without RCM is same. Very purpose of introduction of RCM in GST is to exempt certain class of persons from the ambit of GST & also to cover up URD purchases from dealers who come under exemption limit of Rs.20 Lakhs. Govt. can definitely consider this suggestion by reducing registration limit from Rs 20 Lakhs to Rs.10 Lakhs. Govt. should increase nodes at receiving end of GST Portal to enable more assesses to give compliace at a time & should direct all broad band service provider to provide consistent speed during due date for filing returns. Govt. should also consider the suggestions of Tax Professionals to file returns on quarterly basis on paying tax on monthly basis providing necessary input in GST Portal to assess monthly tax payable by the dealer. This scheme should be applicable only to Non-Corporate dealers._*

    *_Dear Dealer_*

    *_Opposing Reverse Charge Mechanism does not mean we are opposing GST or Government_*

    *_Reverse Charge Mechanism RCM will increase paper work and corruption at the time of assessment / audit._*

    *_In this scenario we all need to workout together and hence all need to send our message to delete RCM related provisions to PM Sir as well as all national leaders._*

    *_Please use twitter for this purpose._*

    *_Just post your message using @ to connect with any of your trusted leader and post your message using “#NoRCM” on twitter twice a day._*

    *_Please note twitter addresses of all national leaders_*

    *_Twitter_*
    @PMOIndia
    ‪@narendramodi ‬
    ‪@arunjaitley ‬
    ‪@FinMinIndia ‬
    ‪@adhia03 ‬
    ‪@GSTN_IT ‬
    ‪@GST_Council
    ‪@OfficeOfRG ‬
    ‪@_ManmohanSingh
    ‪@_SoniaGandhi ‬

    _*Thanks for your cooperation*_

  7. BSKRAO says:

    Just Received news from Ministry of Finance, that Govt. aware of whole GST problems & taking drastic measures to simplify the Indian GST Law. Today one meeting wil be held at B’lore with software provider to discuss GSTN Portal Problem

  8. BSKRAO says:

    Only positive of action of Ministry of Finance is proposed introduction of e-assessment to avoid human interface, corruption & major role of agents acting between the Deptt. & the assessee. Now, genuine professionals will get recognition, officer can not suggest the assessee to come through particular tax professionals or agent.

  9. Adv.BSKRAO says:

    On the belief of. Indian bureaucrats, Mr.Modi ji promised to give good & simple tax called India GST. But bureaucrats with the intent to fool the Govt. & Mr.Modi statement, gave one of the complicated GST to India which is neither Tax Payer or Tax Professional friendly nor compliance friendly law

  10. BSKRAO says:

    Mr.Modi Ji,
    Indian Taxation Laws are not user friendly and are complicated by Indian bureaucrats, who does not understand ground reality of the practical situations. It is because of free hands given by your good office. Please stress for its simplification to encourage compliance. Tax Payer & Tax Professionals should feel that our Govt. is sensitive enough to understand the problems & lets pay tax to encourage the Govt. This feeling was not yet all felt in India till date. I hope that you being the capable PM of India, can do it.

  11. Adv.BSKRAO says:

    *My opinion is revenue collection depends on the inclination of citizens to pay tax, not because of any particular class of Tax Professionals or inserting any certification or conditions & restrictions, complicating the taxation statute. Citizens should feel that the Govt is sensitive enough to hear their voice. And utility of tax collected should be visible & felt by the citizens to get more inclination to pay tax. Ie, feel good factor about the Govt. play very important roll in revenue collection. This is the secret of developed country like USA. Bureaucrats in Govt of India should understand this.*

  12. BSKRAO says:

    INDIA GST KYA APP NE SIMPLE & GOOD TAX BOLKE DIKAYATA TA, WOO GST NAHI HI MINISTRY OF FINANCE NE INTRODUCE KIYA GST

  13. BSKRAO says:

    GST SUGGESTION TO MR.MODI JI

    GST LAGU HONE KE BAD TAX PROFESSIONALS KA KAM BAHUT BADGYA. VAT MEY HUM ONLY ONE RETURN BHARTETE, GST MEY YEK MAHINE KO THREE RETURN BHARNA PADEGA. AISA SITUATION MEY GST KISA GOOD AND SIMPLE TAX HOSAKTE HI MR.MODI JI. BY LATEST NEWS GST RETURN BHARNE KA TENSTION MEY EK ACHHA ADMI TPR.R.N.CHARY OF KARIMNAGAR, TELANGANA MARGAYA. USKA PHOTO ATTACHMENT MEY DIYA HI. ACTUAL GST SE SUB DESH MEY HA HA KAR MACHGAYA HI. MERA SUGGESTION MAN LIGIYA KI – KINDLY RETAIN ONLY RETURN FORM NO.3B FOR ONE YEAR, THEN THINK ABOUT INTRODUCTION OF OTHER GSTR-1, 2 & 3 SIR – MERA VICHAR HI TOU RCM GST SE HATANA CHAHIYE SAB. MY MANTA HU APP GST IMPLEMENTATION KE BAREME KUCH KAREGA.

  14. Adv.BSKRAO says:

    *In India GST Act, bureaucrats have inserted hurdles for voluntary compliance, totally ignoring practical application of GST Law. I am of the stong view that India GST require total revision in the hands of person with legal & practical background without the interfearance of bureaucrats.*

    *In fact, bureaucrats does not have practical experience to frame any policy. Therefore, Govt should involve person with legal background & practical experience while framing/amending any policies. This is the main drawback in India. Because, Indian Govt. recognize only IRS/IAS officials for framing policies, who are all half baked bread. I suggest Mr.Modi & Mr.Adhia Sab to come, sit in Tax Professionals office. We will connect the client to them with all informations. Let them file return in one case. Dono sub chod kar bag jayega.*

    *Hon’ble President of India rightly stated in his speech that :-*

    *(1) Tax Collection should be smooth process*
    *(2) There should be minimum discomfort to the tax payers*
    *(3) Tax payer is partner in nation building*
    *(4) Tax Collection should not be painful process*
    *(5) Tax should be collected like honey bee sucking right amount of honey from flower.*

    *In reality, Indian bureaucrats drafted the GST Act & Rules resulting to give opposite effect on the tax payers. Mr. Modi & Adhia Sab telling that Indian GST is very simple, one tax, one nation & one market ! Kya ho raha hi India mey.*

    *Kam hum tax professional kar rahe hi & no single dealer doing the job of GST return filing. So only We know the trouble in giving compliance under GSTN Portal. In fact, We the tax professionals are doing Rs 100/- job for Rs 10/-. One side, ye trouble dealer samajte nahi on the other hand Govt. will consider only if tax payer community agitate throughout India. Ie, Govt. apun ko sunta nahi hi. As Mr.Modi has given free hands to bureaucrats, they are at liberty to do anything. As bureaucrats are grown up in the environment of house keepers, slaves & dogs who are sitting in AC room cannot understand problems at gross root level.To sum-up Mr.Modi Govt. is not sensitive enough to understand the problems of Indian Citizens.*

  15. Adv.BSKRAO says:

    *GST KILLED TPR*

    *A senior member, a well disciplined person, 53 years old Tpr. R.N.Chary, Karimnagar, Telangana suddenly expired while doing GST work today 08-09-2017 (GST Stroke), May his soul rest in peace and the Almighty may give courage to the bereaved family. I hope Govt. will understand the problems in GST. I am of the strong view that present form of India GST is a threat to humanity.*

    *My ultimate suggestion is just workout and pay monthly tax, send copy of the challan and working paper to CCT head of your state.*

    *Please circulate this in all what’s app group & face book*

    *B.S.K.RAO, B.Com, LL.B, MICA,*
    *Auditor & Tax Advocate,*
    *BDKRAO, Beside SBI,*
    *Tilak Nagar, Shimoga-577201,*
    *Karnataka State, INDIA.*

    *Mo : 0-9035089036*
    *E-Mail : raoshimoga@gmail.com*

  16. BSKRAO says:

    In fact, bureaucrats have does not have practical experience to frame any policy. Therefore, Govt should involve person with legal background & practical experience while framing/amending any policies. This is the main drawback in India. Because, Indian Govt. recognize only IRS/IAS officials for framing policies, who are all half baked bread.

  17. BSKRAO says:

    I am of the stong view that India GST require total revision in the hands of person with legal & practical background without the interfearance of bureaucrats

  18. BSKRAO says:

    In India GST Act, bureaucrats have inserted hurdles for voluntary compliance, totally ignoring practical application of GST Law.

  19. Adv.BSKRAO says:

    I suggest Mr.Modi & Mr.Adhia Sab to come, sit in Tax Professionals office. We will connect the client to them with all informations. Let them file return in one case.

  20. BSKRAO says:

    Hon’ble President of India rightly stated in his speech that :-
    (1) Tax Collection should be smooth process
    (2) There should be minimum discomfort to the tax payers
    (3) Tax payer is partner in nation building
    (4) Tax Collection should not be painful process
    (5) Tax should be collected like honey bee sucking right amount of honey from flower.

    In reality, Indian bureaucrats drafted the GST Act & Rules resulting to give opposite effect on the tax payers. Mr. Modi & Adhia Sab telling that Indian GST is very simple, one tax, one nation & one market ! Kya ho raha hi India mey.

  21. BSKRAO says:

    Kam hum tax professional kar rahe hi & no single dealer doing the job of GST return filing. So only We know the trouble in giving compliance under GSTN Portal. In fact, We the tax professionals are doing Rs 100/- job for Rs 10/-. One side, ye trouble dealer samajte nahi on the other hand Govt. will consider only if tax payer community agitate throughout India. Ie, Govt. apun ko sunta nahi hi. As Mr.Modi has given free hands to bureaucrats, they are at liberty to do anything. As bureaucrats are grown up in the environment of house keeprs, slaves & dogs who are sitting in AC room cannot understand problems at gross root level.To sum-up Mr.Modi Govt. is not sensitive enough to understand the problems of Indian Citizens.

  22. BSKRAO says:

    Kam hum tax professional kar rahe he & no single dealer doing the job of GST return filing. So only We know the trouble in giving compliance under GST. In fact, We the tax professionals Rs 100/- job for Rs 10/-. One side, ye trouble dealer samajt he nahi on the other hand Govt. will consider only if tax payer community agitate in the matter. Ie, Govt. apun ko sunta nahi hi. As Mr.Modi has given free hands to bureaucrats, they are at liberty to do any thing. As bureaucrats are grown up in the environment of house keeprs & slaves who are sitting in AC room can not understand problems at gross root level. To sum-up Mr.Modi Govt. is not sensitive enough to understand the problems of Indian Citizens.

  23. Hemanshu says:

    Dear Sir,

    We are also still waiting for GST Practitioner Registration Certificate as well. We applied ARN Generated but still not received the certificate for practitioner.

    Thanks
    Hemanshu

  24. SUJIT KUMAR DAS says:

    Dear Sir
    Not agree to bring down the ceiling fom Rs.20.00Lakh to Rs.10.00Lakh. Again the smaller businessmen will be in problem.
    Registered assessee will pay GST under RCM and take credit after paying. Instead RCM should be applicable only there where no ITC is available.
    We are doing the things clumsy by paying the money to the govt. and taking it as an ITC.
    Regards
    Sujit Kumar Das

    • BSKRAO says:

      Unless dealer agree for reduction of Reg. Limit, Govt. will not roll back RCM which is the main complication in giving compliance by normal traders in GSTN Portal.

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