Lot has been written on this subject. Problems are in every nook & corner. Either they are policy related or software related. The worst problem is: Anybody listening to the cries?
I would like to re list the issues:
1) It has been proved that the GST software is not tested enough for its various functionalities.
2) OTP does not get instantly.
3) Why validity for OTP is only 10 minutes?
4) Many of my clients got irritating calls from department to complete migration process even after successful completion of migration process & even after filing returns and sending proofs of all this.
5) Even the ground staff has not been trained properly & not able to sort out issues.
6) While doing registration, many times site throws you out.
7) Many times you get message “This site is asking you to stay on page” but actually it is hung at that time. What is use of such stupid alerts?
8) There is no provision to revise GSTR3B or edit after submission. Why you want to be so rigid?
9) CGST, SGST & IGST cash is not internally transferable. When you allow IGST set off to adjust against IGST, CGST & SGST; when you allow CGST set off to adjust against CGST & IGST; when you allow SGST set off to adjust against SGST & IGST — then what is harm in allowing same thing in cash?
10) Under RSM, Reverse Charge paid in previous month is adjustable in next month; but, only against normal tax liabilities – why NOT against the reverse charge payable in this month? I am telling you MR. PM/FM; don’t forget business people are back bone of the economy.
11) One of my client paid tax online but got the MSG that “Transaction Failed”. We re-paid the same thinking that the amount of failed transaction will come back to bank account. But, after 18 hours the 1st transaction too got successful & amount got credited to the GST account. So, he landed up paying double. This is sheer nonsense & worst kind of inefficiency.
12) Apart from all these problems described above, there are many more problems like opting for composition scheme, time taken in downloading error files etc.
13) Mr. Adhia says, CAs are misguiding people. There is only one return – GSTR1 to be filed. GSTR2 & 3 will be auto populated. You have to JUST CHECK them!!! I would like to ask MR. Adhia, if there are 500 bills from say 50 suppliers – Do you still say it is “JUST CHECK”??? And look at your format: You only give list of GSTIN. Click on each, open list of bills, check every bill…. You say it is easy. What about other details like RCM, missing bills etc to be filled? Including GSTR3B, now there are not 3 but 4 returns!!!
14) GST is best thing but if you don’t make it user friendly, if you don’t listen to the painful yells of practitioners & business community, if you don’t redress the issues it is going to be a worst kind of nightmare.
15) You look at things from top & I look at them from bottom. I want to tell you that– please, don’t treat taxpayers like criminals & thief. People DO WANT to pay taxes to build nation, but expect to be treated with respect & get listening. Problem is NOT with GST, but it is the way it has been implemented.
16) Monthly returns are worst ailment in whole thing. You could have collected taxes monthly and allowed returns to file quarterly. OR in beginning you should have kept quarterly & later on monthly.
17) GSTR3B, GSTR1, GSTR2, GSTR3 all this is criminal waste of time. Whole month we just keep doing this. So much valuable time is wasted, that could have been used for better productive things which would have certainly contributed to growth of nation.
18) We, in Maharashtra, were already filing GSTR3B, GSTR1, GSTR2, GSTR3 all in one package, ( I compliment MVAT to develop such an user friendly return), the data was reconciled at receiving end, and we were getting acknowledgment in 24 hours.
19) How a small trader can survive with increased accounting expenses, return filing expenses, computer & software, internet & it’s connectivity, consistency of power – To make it worse many are even not literate enough to make proper bill – leave aside the complicated compliance.
20) You have dumped responsibility of suppliers’ fair practice also on buyer.
21) You have also dumped responsibility of allocating IGST, CGST & SGST, on tax payer. Your software could have easily done this on processing end from bill data. Why a tax payer has to go through this herculean task? And there after if he made a mistake you don’t even give chance to rectify.
22) Still, there is time. Please, make the necessary changes on war footing if you want to make GST a big success & make the trust we have placed in MR. MODI worthwhile.
23) History is witness – no autocratic policies have succeeded anywhere. People of the country may be evading tax, may be doing scandals, may be doing frauds but still they are God fearing & will follow your rules if you take them in confidence & understand THEIR problems.
24) Last but not least- please wake up. Pain waves are too dangerous.
H A Vakharia, TAX CONSULTANT, MUMBAI