Advocate Akhilesh Kumar Sah

The new GST (Goods and Services Tax) law is proposed to be implemented nationwide with effect from July 1, 2017.

There are some ground realities which should be taken into account while implementing in a short period of time, the new law countrywide, replacing Value Added Tax, Excise, Service Tax, etc. and making golden handshake with VAT of different States of India and Central Excise, Service Tax and some other notified taxes, presently in operation.

In GST Law, the dealers have to remain dependant on the internet services and on GST portal. Due to full computerized working, there will be need of computers, printers, scanners, etc. for which the small traders will have to arrange the capital as spaces for keeping and operating the systems.

Payments upto Rs. 10000 in cash can be deposited in banks and above that e-payments have to be made for depositing the tax.

There was closure of GST portal for full of the May month and, now, it has opened for GST enrollment from June 1 to June 15. VAT TIN as well as Central Excise, Service Tax, etc. registration numbers have been cancelled and also provisional ID and passwords have also been cancelled in many cases of dealers who could not migrate into GST upto 30 April, 2017.

There are problems of e-verification while finalising the GST enrollment and also countrywide there are mismatch in many cases in Aadhaar and PAN data. Therefore, OTP is not reaching at the mobile numbers mentioned in the registration forms. The alternate way of e-verification prescribed i.e., Digital Signature Certificate(DSC) is taking time and money. GST commons portal is not working efficiently due to heavy pressure on the site and many a times it closes the working. It has been seen that in respect of e-filing sites of income tax and service tax there occurs problems of working of server at the time of filing of returns and due to that due dates are enhanced looking to the practical problems on the order of the courts or by self by concerned departments.

As, there is lot of pressure of enrollments presently and whole country is trying to be linked by way of single tax system, GST, there shall be operational problems for which electronic systems have to be made stronger before the launch of GST.

Some of the States are also not well equipped and finding it difficult to cooperate in GST regime from 01.07.2017.
Tax payers are trying to understand the formalities, forms, etc.

Keeping in view the above some problems, which may be more evolved in combining the Central Excise, Service Tax, VAT, Entertainment Tax, etc. and implementing the one law, GST, in hurry may proved to be difficult for taxpayers as well as for the Government.

In most of the countries the ruling parties which implemented the GST, lost the elections of the next general elections.

The taxing system should be flexible and according to the ground realities of India as our country is not so much advanced alike America. Here, the decision of the Hon’ble Supreme Court given on 9.06.2017 in Binoy Visam vs. UOI, in respect of linking of Aadhaar cards with PANs is also notable.

The proposed GST law may be made operational from 1.04.2018, upto then problems of many types will be solved and the new law will find easy in operation from the start of the new full Financial Year.

Check New GST Rate Chart 2017 here

What is RCM Under GST?

More Under Goods and Services Tax


  1. Rangarajan DV says:

    It is a good intention Govt. is keen to implement GST from 1st July 2017, which will benefit the industry in reducing the cost resulting in a lower price to ultimate consumers. But the way Govt. wanted everything at one go, like, mismatch provision and credit admissibility only upon payment of tax by the supplier, upload of returns through ASP/GSP, e-waybill with stricter guidelines between 1-10 days to complete transportation against all odds, anti-profiteering and so on. Industry is put to great difficulty; software companies are not ready as they still await final rules/guidelines, and small businessmen contributing major to the Indian economy not able to adhere to the GST mandates, and will badly hit the trade and in turn the economy on the whole. Let the Govt. think about all these and implement compliances one after the other, as we understand and learn through the entire process of GST.

  2. P Murahari Kanuparthi says:

    GST portal till date not provided sample forms to learn (how to fill forms & returns) for easy filling from 1st July’2017

  3. HARSHAD VORA says:

    we dont mind in paying gst but make it simple
    form and payment procedure.let bank accpept gst payment.also make it quarerly
    filing of return. if govt. want payment let them
    make it monthly payment and adjust payment
    each quarter. if start harassing business community they will not be hapy.SABKA SARVNASH.GOVT KA VIKAS.

  4. Sandeep says:

    Biggest issue is no support/initiative by Government side to make stake holders aware with GST. Government itself is still busy in making or amending the rules for GST. No service provider is still ready to give you full solution for implementation of GST Like Tally, busy or Karvy…..
    Even the provisional ID has been canceled and no one know how to get the new ID & password. In Delhi VAT/Service Tax officer are totally in denial to accept any such request for issue of new provisional ID. Email have no response.

  5. Adv Phadke arun says:

    errors are not pin pointed particularly on gst website..small traders are not ready for gst..there is also a problem in linking aadhar and pan..DSC verification is hard times to verify…better start at 1 September…

  6. Adv Phadke arun says:

    The errors are not pin pointed particularly on gst website..small traders are not ready for gst..there is also a problem in linking aadhar and pan..

  7. NIRAV MEHTA says:

    GST should be implemented from 1st July, b’coz if it is postponed than also the dealers will not be ready at any future date. Some peoples in India want to delayed it.

  8. mukesh says:

    In all aspects the dealers are not ready ~ They need to be updated about the forms ~ the invoicing ~ the rate of tax ~ HSN codes ~ and many of their queries needs tobe addressed. The seminars are very basic and only deal with the act and rules in a basic way. No specific seminars are held to address specific questions of dealers and the briefing on filling returns. The documents under GST like invoice, debit note and credit notes etc., also needs to be well explained. 3 months of experimentation to check the viability of the platform and to rectify the anomalies before implementation of GST should be carried out. Surely many many hindrances can be rectified and simplified based on the out come of the exercise.

    There has to be a better sinc between the Act, Rules and forms and the software to develop the same. The forms seem to be too complicated and cumbersome. The schedule of rates has become too long, simplify the same. Prescribe major items and their HSN code (if at all required) to the minimum. Simplify the invoice and use software to share the revenue between state and center.. A lot of improvement can be done.

    The whole Act Rules and formats can be reduced to 1/3 of the existing GSt with little patience and research. At present all complications of various Acts and hinrances that seems to be scattered have been unified under one law.

    Simple is life and let the same continue. We have so many professionals around. Let us look at GST from new angle and stop bringing the old wine in new bottle. Lets have some fresh fragrance that lasts for longer period with ease of doing business rather than just doing paper work (of course online).

    Hope there will be rethink on the same.


    I think we are in a denial mode till 1st July 2017. GST cannot be postponed beyond 15th September 2017 as the states have given up their right to tax under VAT and the Centre on Excise and Service Tax. Please help people to understand GST and do not mislead them

  10. Arun kumar says:

    Really good work by the government….. but ground realities are also to be considered…..still people are not clear about invoice formats, returns filing procedures, tax rates etc…. once the govt gives a clear picture about all these to the dealers and the common man then i am sure this can be implimented at the earliest….. ofcourse the Internet is also a point of concern when it is time bound activity.

  11. HARIPRASAD J says:

    After all difficulties our GOVT is going to implement wthe most awaited GST rule Offcorse with due consultation from all the states and respected of their opinions and suggestions. And all business man’s were given feasible time also to adopt the migration process then why are we talking about post ponemnent ?

    Yes, there will be some difficulties in initial days but, will not be there permanent right? ‘ A Good Result will come from after facing some difficulties only but not comes so easily ‘.
    This is going to be eradicate all the difficulties in taxation system at one go of Subsumed GST.


  12. SANJAY GUPTA says:

    Government in his own departments is not fully computerised and paperless. Wherever computerisation to some extent was done, that too is very inefficient. In such situation it is beyond imagination to develop Computer network as good as railways/banks. ACES software was a great failure in Service tax and Central Excise,

    If implemented even in next financial year, it will prove demon

    So no worry, GST will be postponed may be till 2019

  13. JAYANT MEHTA says:

    In a country like ours India that it has many states and each state have its problem. Our country people are not equated to handle all paperwork in GST online. Even internate also not upto the mark. And above rain season is aged and there will be more problem in net connection. So it would be better to implement GST from next financial year.and that also with less paper work and simple to action in GST law for common men in country..

  14. Ashwin Manohar Naik says:

    Almost 10 years has been gone to sanction the GST bill & after passing the bill, govt., gives facility in all view of point then why we demand for postpone. All business runs on planning strategy. I think, dealer is capable to apply changes in their business activities.

  15. vinod says:


    I have read first few paragraphs and last paragraph of your article.

    In the first paragraphs “You are saying lack of computers, printers and internet services etc”. In the last paragraph you are saying about date of 1.4.18.

    It shows general Indian tendency of doing everything in the last minute and your article is classic example of that mindset

  16. Rajendra Agrawal says:

    A Good proposal, more practical difficulties will be in vogue & problems will crop up when GST in haste is implemented, no dout Electronic systems r to be made much more stronger as more operational problems r going to crop up. ( As after 20/25 kms from city ( within city also) Net computer & operational problems r still persisting, even if Help center r opened the main point any Business person don’t want to share it Business )Thus for few months for the present, If at all can be done, all the STATE let have same rate of tax on all Goods & Services ( in State all other taxes subsumed with VAT) for ONE INDIA ONE VAT ( presently Excise duty & CST & Customs continue as present), having Rs.20 lakhs (or more) Exemption Category for All( Excise, Service Tax & VAT) & Rs.75 lakhs Composition Scheme for Small & Medium Traders, and gradually reforming the process to align to GST and Implement GST w.e.f.01.04.2018, as to be introduced & implemented from 01.07.2017.But all it needs a Herculean Task by ALL,with a selfless spirit ( By professional,software companies, at most from Govt,as for the people,by the people) for Benefit & Growth of All & our Nation.


    A perfect assessment of the ground reality and a very good demand to postpone; Even postpone by a month or two, can serve the purpose….The GST site is still busy, that esigning is impossible in most of the cases…GSTN has also tobe strengthened…

  18. S.C.SUMAN says:

    I am surprised to read your suggestion of postponing GST up to 31.03.2018. I would request you to read necessary enactments accordiind to which all the taxes being replaced by GST will stand repealed from 15 th September 2017 and states will stop charging them. Otherwise do you thik CMs like Mamta will agree to it. Read TOI of date.

  19. Pramod says:

    Dear Akhilesh Kumar Shah,

    Government started migration process in Nov-Dec 2016, all most 150 days was provided to dealer to migrate himself in GST. So its no excuse that its short time.

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