Introduction: The Mera Bill Mera Adhikar Scheme aims to empower consumers in the GST ecosystem by promoting the demand for proper GST invoices. This article delves into the significance, benefits, and implementation of the scheme.
Understanding GST’s Impact: GST (Goods and Services Tax) is a landmark tax reform that has simplified the indirect tax system in India. It has replaced multiple taxes like VAT, service tax, excise duty, etc. with a single tax rate for most goods and services. GST has also brought more transparency and accountability in the tax administration, as it requires every transaction to be recorded and reported on a common portal.
Importance of GST Invoice: One of the key benefits of GST is that it empowers the consumers to claim their right to a proper invoice for every purchase they make. A GST invoice is a document that contains the details of the goods or services sold, such as the description, quantity, price, tax rate, tax amount, etc. A GST invoice also serves as a proof of supply and helps in availing input tax credit (ITC).
Input Tax Credit Mechanism: ITC is a mechanism that allows the taxpayers to deduct the tax paid on their purchases from the tax payable on their sales. This way, they only pay tax on the value added by them and avoid double taxation. ITC also reduces the cost of production and makes the goods and services more competitive in the market.
“Mera Bill Mera Adhikar” Campaign: However, to claim ITC, the taxpayers need to have a valid GST invoice from their suppliers. This is where the slogan “Mera Bill Mera Adhikar” comes into play. It means “My Bill My Right” and it is a campaign launched by the government to create awareness among the consumers about their right to demand a GST invoice from the sellers.
The campaign aims to educate the consumers about the benefits of GST and how they can contribute to the nation’s development by paying their taxes honestly. It also encourages them to report any cases of tax evasion or fraud by using the GST helpline number or the online complaint portal.
By asking for a GST invoice, the consumers can ensure that they are paying the correct amount of tax and that they are not being cheated by the sellers. They can also verify the authenticity of the invoice by scanning the QR code or checking the e-way bill number on it. Moreover, they can claim ITC on their business purchases and reduce their tax liability. The government has launched a web portal and mobile apps for the same by the name of “Mera Bill Mera Adhikar” for uploading of B2C (i.e. Business to Consumer) invoices.
The process to upload such invoices is very simple, you just need to create an account on the portal by using your mobile number and start uploading invoices through the upload invoice button at the bottom left. After uploading the PDF of the invoice, the consumer is required to verify invoice details in the next section before submitting the invoice. Consumer can also check invoices uploaded by them and also statistics regarding bills uploaded state-wise.
The scheme will be implemented from 1st September, 2023 to the following states and UTs:-
1. Gujarat
2. Assam
3. Haryana
4. Puducherry
5. Daman & Diu
6. Dadra & Nagar Haveli
Mobile Application and Web Portal:
- The mobile application is available for download on both iOS and Android platforms and links are given below.
a. Android Link: https://play.google.com/store/apps/details?id=com.gstn.msma
b. iOS Link: https://apps.apple.com/in/app/mera-bill-mera-adhikaar/id6450875616
c. The web portal can be accessed at: https://web.merabill.gst.gov.in
- User Manual: For ease of use and to guide taxpayers through the process of participating in the scheme via the mobile application or web portal, a detailed user manual is available at the link below for your reference:
https://tutorial.gst.gov.in/downloads/news/mbma_user_manual_18_august_2023_final.pdf
- Please ensure that you download the mobile application only from the Google Play store and Apple App store and access the web portal through the official link provided above to avoid any spurious application of a fraudulent entity.
- Please refer to the Policy Document for MBMA related policy matters with reference to broad guidelines for its implementation.
Additionally, the government has announced some rewards for the consumers who ask for a GST invoice and share their feedback on it. The rewards include cash prizes, vouchers, coupons, etc. that can be redeemed at various outlets or online platforms. The rewards are meant to incentivize the consumers to participate in the campaign and promote a culture of compliance among them.
Conclusion: The Mera Bill Mera Adhikar Scheme symbolizes a citizen’s responsibility to demand proper GST invoices. This campaign not only empowers consumers but also supports the government’s initiatives to tackle corruption and promote a culture of compliance. By ensuring transparent transactions and contributing to a prosperous India, every individual can play a vital role in the nation’s growth.
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