CA Pravin Dhandhari

In the digital era is there anybody who is ready to think out of box and allow the system to work automatically. Can government get out of concept of binding assesse for mandatory filing of returns under new regime of GST and if not complied then heavy penalties can be extracted as in case of Annual Return the penalty could be upto 1/4 % of Turnover (and Turnover is defined to include entire world) and in other cases maximum upto Rs. 5000/-.

Here, an attempt is made to find out alternate way through which govt. have total details and trade is totally free from such heavy mandatory compliances as,

(a) No requirement of filing of return or else one annual return can be asked for.

(b) No maintenance of physical records, GSTN have it all.

(c) No system of claiming Input Tax Credit, its auto allowed and only disallowances can be checked.

(d) Dream of achieving 100% Digital India.

(e) No requirement of routine verification, as presently happening in income tax.

(f) Reducing litigation to greatest extent.

To Read More Download Following Attachment

Download PPT on One Tax, One Nation, NO RETURNS

Documents Required For GST Registration

GST rate schedule for goods

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Tags : goods and services tax (6518) GST (6119)

4 responses to “One Tax, One Nation, NO RETURNS”

  1. Praveen Singh says:

    You are right Mr. CA Pravin Dhandhari, if we are submitting information of every invoice in GSTN so their should be no need of maintaining any records.

    I also strongly agreed with Point C ITC should be auto allowed by the system as again we have submitted every information regarding credit online already.



      This is only attempt that if govt wants and attempt to every thing is possible. While going through different rules as prescribed in last 2-3 days, do you really think it is all possible for a small or medium enterprise to comply all demands in present proposed format. Even if govt is saying that maximum thing is auto populated, still business man is bounded / compalled to follow and track all compliances else face heavy penalties. WHY ?

      You just chk the volume of present litigation, out of total 60% plus would be only in cenvat, WHY ? Its patetically drafted. So why restriction, take all credit, disallow credit on subsidies commodities, and you can calculate 5-10% pa credit to be disallowed assuming its for personal use, as in income tax 20% approx is disallowed in case petrol / telephone / other expenses.

      Keep things simple and not complicated. However everything is said and done, if all of us including trade press on this GOVT will have no option to ignore.

      With best luck…


      • Srinivasan says:

        Kindly refer my article in taxguru dated 18.09.2016 with the caption “How to Implement GST as User friendly, with “No Returns” & “Hassel Free Business & Service” – IT – Strategy – See more at:
        I have also uploaded the same in Hon. PM’s portal vide
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        Your Registration Number is : PMOPG/E/2016/0352707
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        Status as on 29 Sep 2016
        Registration Number : PMOPG/E/2016/0352707
        Name Of Complainant : srinivasan
        Date of Receipt : 18 Sep 2016
        Received by : Prime Ministers Office
        Forwarded to : States Tax
        Officer name : Aarti Saxena
        Officer Designation : Deputy Secretary
        Contact Address : North Block
        Room No. 48A
        Contact Number : 01123092613
        e-mail :
        Grievance Description : I have a suggestion on implementation of GST with “No Returns” , Please find attached a pdf file for your kind perusal
        Date of Action : 20 Sep 2016
        Government should come forward even if it is delayed a new concept for the world to see and appreciate. I really appreciate your move in joining my effort.

        • CA Pravin Dhandharia says:

          I also presented the same at PMO and its not the issue of “your effort” or “mine effort”, “we” should do it for INDIA and we along with many other professionals should come up with many more such articles from different sectors and ask ‘ALL’ to directly push / flood the mailbox of govt.

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