Adv. Anuj Bhatt, has made a Request to Shri Ram Nath Kovind Ji, Honorable President of India for Suo-Moto cognizance for Key Points which immediately relief to he given to small business man of the country regarding GST in this pandemic.

4th January, 2021

To,
Shri Ram Nath Kovind Ji,
H’ble President of India,
Rashtrapali Bhavan
New Delhi – 110004

Honorable President! Regards! You are the mos respected first citizen of this Country, the Guardian of the Constitution of India, whatever law is made alter all the constitutional proceedings, in the country, it is dedicated to the country only after your final consent, and we all the citizens follow it. Let’s do it. The Government in the Country, whether it is at the center or the state, arc all under your control, the present Government of the Country is fulfilling all the needs of the Country with full devotion, and according to the need of the present day for that, whatever Rules and laws am to he made, making them through proper means in which your cooperation is unprecedented and that’s why we citizens are your kindness and only request you for this:

Subject: Request for Suo-Moto cognizance for Key Points which immediately relief to he given to small business man of the country regarding GST in this pandemic.

H’ble President Sir,

With due respect we state that we arc nationally associated through the social media platform of thousands of CA’s. Advocates and other tax professionals in individual capacity with small businessman specially who are suffering from the GST problems and therefore request and bring to your attention that GST has completed its more than 3.5 years, and by the way, the small businessman of the country is also fast in this system. Just as the small businessman was running his business, but due to lockdown broke his earnings and so far he has not emerged. In order to take advantage of the economic schemes offered by the government, they also have to complete the necessary Compliance, but he is not able to complete his Compliance due to heavy late fees and government schemes are being released from his hand. Keeping all these topics in mind, we are looking at some of our suggestions about the GST Compliance by all the small traders of the country, which by implementing it immediately, they will also get the benefit of it immediately, and it will be able to come in the mainstream of the GST. Without citing any lengthy legal issues, we are normally presenting our subjects, which need to be done immediately, are:

  • GST amnesty, 2020 to be extended to 28th February 2021, which was given earlier that it was till 30th Sep 2020. The demand for extending this date is because the market had increased after the month of September 2020 as Eid, Diwali, Weddings,Navratras or other business establishments slowly started and coming into its former existence. Now the merchant was in the position that he would complete his compliance with his tax. So it needs to be extended.

The scheme which has title name “Removal of difficulties 2020” which was also announced in the last GST Council meet should also be extended to 28th February 2021. One valid reason for extending this date is that the traders who had received cancellation of the GSTN due to non compliance more than six months and had applied for revocation of cancellation of their GSTNs under this scheme, In this process those registrations will restored after 1st October,2020 will have to pay heavy late fees from the date till the last return was filled, due to not their fault (Please consider the period of lockdown due to corona epidemic also) otherwise the Title ” Removal of Difficulties Order 2020 has no meaning’

  • GST is A New tax and Indian Trade & Industry with the help professionals have given its 100% to GST and it’s procedures but since the tax was new hence lot of technical Mistakes were done by the dealers though the same did not have any financial effects or any intention to avoid the tax.
  • Further GSTR-3B was introduced as a stopgap arrangement but later it was inducted as a return in the Law books but Revision facility of GSTR-3B was not given.
  • Some of the mistakes made by the dealers is GSTR-3B arc irreparable if the revision facility is not given. The examples are the credit of SGST and CGST is taken in IGST wrongly or vice versa. Tax is wrongly set off etc. These are initial mistakes and the reason is new tax regime and unique and back to back procedures.
  • Input credit time expired please give one more chalice to dealers :- section 16(4)
  • As Per section 16(4) the input credit can only be taken up to a definite period but at the initial 2 years of GST lot of dealers make a mistake of not taking the credit within stipulated time but in that case the Government has already received the tax under consideration.
  • If this credit is not give then it will he tantamount to double taxation on a single transaction because at first stage the purchaser has paid the tax to the Seller and at second stage department is not giving him- the credit so .he is required to pay it again. It is a big hardship to these dealers though GST itself is at initial stage at that time and not fully stabilized.
  • Dear Sir, The Dealers who have surrendered their RC and does not have any tax liability and having no stock have to file a final return GSTR-I 0 and in most of the cases these returns arc NIL but if forget they have to pay a late fess amounting to Rs. 200.00 per day subject to maximum of Rs. 10000.00 . The form GSTR-10 in most of the cases have NIL information hence this late Ices is a harassment and big burden on the dealers who have already surrendered their registration certificates.
  • Filing of annual returns in GST wherever is mandatory for the dealers as far as the turnover is concern the deadline is set and for the dealers who are not obliged to it, there should be no time limit with no Late fee effect.
  • This GSTR-10 has to be filed after order of the cancellation of the RC and it is a big problem. Sometimes it is ordered within 15 days of applying the surrender and in some cases it took 6 Months so the dealers who surrendered their Registration to keep in touch with this formality.
  • Please consider the problem associated with this form GSTR-10 and practically this form should be taken with the application of surrender of RC and in NIL cases if the return is not filed please waive the late fees further the NIL GSTR-10 has no purpose hence it should be made optional for the dealers who has something to file in it.

There are many other problems related to GST, but the above problems need to be resolved immediately.

Regards,
Yours faithfully

Adv.Anuj Bhatt,
National Convener,
through Social Media Campaign,
1st Floor, Windlass Complex,
11-A, Rajpur Road, Dehradun,
Uttarakhand-248001
+91 9897473318
[email protected]

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Also Read:-

S. No. Date Association Particulars with link
1 9 Dec 2020 Western Maharashtra Tax Practitioners Extend due dates of Tax Audit & ITR for AY 2020–21
2 12 Dec 2020 Gujarat Sales Tax Bar Extend GSTR-9/9A/9C due date for FY 2019-20 to 30/06/2021
3 12 Dec 2020 Chamber of Tax Consultants Extend due dates for Tax/Transfer Pricing Audit & ITR for AY 2020-21
4 12 Dec 2020 Tax Practitioner’s Association, Indore Extend due dates for filing Tax/TP Audit Report & ITR for AY 2020-21
5 14 Dec 2020 AGFTC, ITBC and CAA Extend due dates of Tax Audit Reports/ITR for A.Y. 2020-21
6 15 Dec 2020 BCAS, CAA (Ahmedabad), CAA (Surat), KSCAA & LCAS Request to Extend Due dates under GST & Income Tax
7 15 Dec 2020 Tax Bar Association, Bhilwara Request to extend Due Date of filing of Tax Audit & ITR
8 15 Dec 2020 Direct Taxes Professionals’ Association, Kolkata Extend due date of ITR & Tax Audit for AY 2020-21
9 16 Dec 2020 Lucknow CA Tax Practioners’ Association Extend Due date for filing Tax Audit Report & ITR
10 16 Dec 2020 Jamshedpur Chartered Accountants Extend Due Date of filing Tax Audit & ITR to 31.03.2021
11 13 Dec 2020 Direct Taxes Committee of ICAI ICAI requests for extension of various Income-tax due dates
12 10 Dec 2020 Udaipur Tax Bar Association Further extend due dates of ITR & Tax Audit Reports for FY 2019-20
13 15 Dec 2020 CA Social Affiliation (CASA) Extend Tax/TP Audit Report & ITR filing due date for AY 2020-21
14 19 Dec 2020 Chartered Accountants Association, Jalandhar Extend Due Dates for Tax Audit and Income Tax Return Filing
15 19 Dec 2020 All India Federation of Tax Practitioners (CZ) Request for extension of due dates of Tax Audit Reports/ITR
16 19 Dec 2020 Vyyapaar Mandal Association, Nagore & AIMTPA Extended Income Tax & GST Audit/Return/Compliance dates
17 17 Dec 2020 Emerging Businesses Chamber Of Commerce Extend due dates for Income Tax Audit & Returns for AY 2020-21
18 Dec 2020 The Uttar Pradesh Tax Bar Association Representation for Extension of time for Tax Audit & Return
19 19 Dec 2020 Tax Bar Association, Guwahati Extend Tax Audit/ITR due dates for AY 2020-21
20 21 Dec 2020 Tax Bar Association, Guwahati Extend due dates of GSTR-9/ GSTR-9C for FY 2018-19 & 2019-20
21 17 Dec 2020 Karnataka State Chartered Accountants Association Waive Late Fees for Delayed Filing of GST Returns
22 15 Dec 2020 Direct Taxes Professionals’ Association Extend Vivad Se Vishwas Scheme due date to 15.03.2021
23 15 Dec 2020 Direct Taxes Professionals’ Association Extend due date of AGM to 31st March 2021
24 15 Dec 2020 Association of Tax payers & Professional, Agra Extend due of GSTR-9, GSTR-9A & GSTR-9C
25 08 Dec 2020 Tax Bar Association (Regd), Allahabad Extend due date of ITR/Tax Audit/GSTR-9/GSTR-9C
26 08 Dec 2020 Tax Consultant & Practitioners Association of Kerala Extend due of ITR, GSTR 9, 9A & 9C for FY 2018-19 & 2019-20
27 21 Dec 2020 Tax Bar Association, Guwahati Extend CFSS 2020 & LLP Settlement Scheme 2020 to 31.03.2021
28 22 Dec 2020 Income Tax Bar Association, Lucknow Extend Time for filing ITR & Audit Report for A.Y 2020-21
28 22 Dec 2020 53 GST and Trade Associations 53 Associations requests Extension for GSTR 9, 9A & 9C
29 16 Dec 2020 Chandigarh Chartered Accountants Taxation Association Extend Income Tax & GST Return & Audit due dates
30 22 Dec 2020 Bhayander CA Social Group Request to extend Due date of Annual GST Return & Audit
31 22 Dec 2020 Luminaires Accessories Components Manufacturers Association Extend due dates for Tax Audit & Income Tax Return filing for AY 2020-21
32 22 Dec 2020 All Professionals, Tax Payers and Stakeholders Open letter for extension of Due dates under Income Tax and GST
33 22 Dec 2020 Punjab Accountants Association Extend due date for filing ITR & Tax Audit Report- AY 2020-21
34 22 Dec 2020 Bhayander CA Social Group Extend Income Tax Audit & ITR Due dates for AY 2020-21
35 23 Dec 2020 The Tax Bar Association, Odisha Extend due dates of Audit Reports, ITRs, GST Returns, VSV Scheme
36 21 Dec 2020 Sales Tax Bar Association, Delhi Extend Tax/TP Audit & ITR Due dates for AY 2020-21
37 23 Dec 2020 Direct Taxes Professionals’ Association Extend Income Tax, Companies & CGST Act compliance due dates
38 24 Dec 2020 ICSI Extend due dates of CFSS, LLPSS, Charge Forms, Meetings
39 24 Dec 2020 All Odisha Tax Advocates Association Extend due date for filing TAR/ITR/GSTR9/9A/9C
40 25 Dec 2020 BJP Economic Cell, Rajasthan Extend Income Tax, GST, LLP, Company Law due dates
41 23 Dec 2020 Hyderabad Chartered Accountants’ Society Extend Due date under GST and Income Tax
42 22 Dec 2020 A. P. Tax Bar Association, Vijayawada Extend date of filing of GSTR 9, GSTR 9C and IT returns
43 03 Jan 2021 National Company Law Tribunal Bar Association Representation for further extension of CFSS 2020
44 25 Nov 2020 Merchants Chamber of Uttar Pradesh Request for extension of Company Fresh Start Scheme 2020
45 04 Jan 2021 Adv. Anuj Bhatt Request to President to take Suo-Moto cognizance of GST Issues
46 03 Jan 2021 The Chamber of Tax Consultants Extend Income-tax due dates with humane approach
47 01 Jan 2021 WMTPA Highly Disappointing GST Audit Due Date Extension
48 01 Jan 2021 The A.P. Tax Bar Association, Vijayawada Extend due date of Form GSTR 9 and 9C for year 2018-19

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