The Karnataka State Chartered Accountants Association (R) (in short ‘KSCAA’) is an association of Chartered Accountants, registered under the Karnataka Societies Registration Act, in the year 1957. KSCAA is primarily formed for the welfare of Chartered Accountants and represents before various regulatory authorities to resolve the professional problems faced by chartered accountants and business community. With this backdrop, we have written to your good selves many a times populating issues and possible solutions.

At the outset, we wish to thank you for acknowledging our previous submissions on hardships and granting substantial reliefs in terms of swift modifications and ease of processes. Further, we wish to present before you the following suggestions to ease and have congruent compliances: 

Hardships in present return filing system:

  • The present scheme of return filing in Form GSTR-1, R-2 and R-3 is complex, cumbersome and time consuming.
  • In the present scheme of uploading of GSTR-1 through offline utility, the dealers are deprived of uploading JSON files frequently on incremental basis at their convenience. This is causing unnecessary pressure and crippling GSTN infrastructure.
  • The process of availing credit has been a rather complex and cumbersome due to the present scheme of return filing coupled with Invoice matching mechanism. Recipient dealers in possession of valid tax invoices are at the risk of losing ITC in the event suppliers fail to upload such invoices. This can be rather an enormous burden on recipients in such eventuality in terms of such dealer being called upon to pay the unmatched taxes in cash. This can create working capital issues.
  • While the ITC mechanism is working fine, there is lacunae in cases where large dealers procuring supplies from MSMEs having turnover of less than Rs.1.50 Crores and opted for quarterly filing, will have to wait for their ITC claim until such dealers have uploaded supply invoices quarterly. This would create jitteriness among the large dealers and would discourage their dealings with such MSME’s. This goes against the very principles of Government supporting the MSME segment to achieve self-sustenance and provide fillip to the sector.
  • The current process of granting credits on invoice matching and tax payment by the supplier doesn’t augur well for the tax payers as this makes the process of ITC entitlement cumbersome for no fault of theirs. Per se we are in complete agreement with the revenue’s stance, but we opine that the law enforcement must not cripple the ease of doing business.

Suggestions for simplification:

The enormous exercise of GST compliance at pan India level requires ease in compliance mechanism. We are putting forth the following suggestions:

  • Discard the present complex and cumbersome scheme of GSTR-1, R-2 and R-3 and replace it with more simple and efficient scheme of return filing.
  • The dealers be allowed to upload outward supplies on a real time basis. This must get reflected immediately on the recipient’s portal.
  • The recipients be allowed to either accept or reject such inward supplies which are auto-populated from suppliers’ upload on real time basis.
  • The recipients be allowed ITC claim only on acceptance of inward supplies. In case of rejection, the supplier shall take corrective action by doing a re-upload.
  • A summary return to capture remaining information to arrive at actual tax payable and payment of taxes.

We would be highly thankful if you could consider our request and suggestions to ease processes further in the mutual interests of business and revenue!

Thanks & Regards, 

CA Raghavendra T N | President
No.7/8, 2nd Floor, Shoukath Building, S.J.P Road, Bangalore – 560002. India
T +91 80 2222 2155 | M +91 98801 87870| E | W

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Tags : goods and services tax (6866) GST (6467)

8 responses to “Simplification of Returns and Claim of Input Tax Credit In GST for review by GST Council”

  1. Sairamkrishnan says:

    Good morning,
    All the information & details you upload is essential and nice
    Up to which amount GST need not paid, From which amount GST paid & returns to be filed.

  2. SAHIL MAINI says:

    Sir, Can we break the User ID and password of Gst if we only have the GSTIN but the registeres mobile and email are of previous consultant. So is there any to break if have then please reply on my email

  3. R G BHAT says:

    The generation of GST challan should be outside the GSTportal so that the assessees are able to make tax payment easily without rushing the web portal and period to which tax payment relates should also be provided in challan


    for which i have send the snapshot to gst helpdesk and also cc to financial secretary and gst council and fm but gst help desk has resolved the issue of attaching snapshot without any reply after remarks issue resolved clear your browser history; but nothing resolved even on every day the server is downtime from 11:30 to till 3;30 am mostly and after despairing we often ignore the server until it is working properly.


    yes it is correct and very true and should be done for the sake of suffered people.
    It is required..and the late fees should be removed till March 2018,As many a times system not supporting for which Tax payer/return praperer have to suffer

  6. gajanan lohiya says:

    A summary return to capture remaining information to arrive at actual tax payable and payment of taxes. PAYABLE TAX= ACTUAL OUTPUT TAX- ACTUAL INPUT TAX (NOT CHANGABLE)

  7. Mohammad Shujatullah says:

    It is required..and the late fees should be removed till March 2018,As many a times system not supporting for which Tax payer/return praperer have to suffer.

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