Chartered Accountants Association, Surat has made a Representation to Finance Minister of India on Untimely release of GST forms and utilities.
Text of the Representation is as given below-
Chartered Accountants Association, Surat
Ref: CAAS/Representations/2017-18/01 Date: 25/08/2017
The Finance Minister,
Ministry of Finance, Government of India, 134, North Block,
New Delhi – 110001
Subject: Re: Untimely release of GST forms and utilities
We would like to introduce Chartered Accountant’s Association, Surat, as a non-profit organization with the object for the betterment of Chartered Accountants fraternity, dissemination of proper information amongst the stakeholders of economy, and government representations at appropriate levels and times to remove hardships faced by the stakeholders.
This is with reference to the CGST Rules, 2017 which were notified well before a month ago. Yet cardinal forms and utilities required for submission in its electronic form is not yet made available to the stakeholders.
Stakeholders in the current context means:
1. ALL the dealers whether big or small, supporting GST implementation;
2. Accounting staff of big dealers who have to do the actual additional work of accounting as per newly imposed “Universal GST Accounting Standards” by your Ministry;
3. Tax Consultants, Cost Accountants & Chartered Accountants who finalize the submission of various GST forms. They are the biggest stakeholders, since on account of the release of overnight notification based laws, which also get sunset on a fly-by-night basis, these professionals have to do a real, but futile and painful work of answering, educating and settling issues arising out of ignorance amongst masses created by garbage of notifications which has become the real work of Boards of Department of Revenue (DOR) within your Ministry.
1. GST is only 54 days old law, but 107 Notifications have been released till date, shows that implementing the intricacies of a well written law, is being done without application of mind. Please stop legal garbage generation.
2. Deliberations relating to GST are being done since last 16 years by GOI. Its Modus operandi was also very clear. Forms were also notified well in time. As stakeholders and Financers of your IT Infrastructure cost, we want to know why online utilities are not made available to stakeholders on time. If basic utilities for filing like GST Returns, Transition Forms, Export Forms are not available on GSTN Portal, managed by IT Giants, it is rather shameful and we feel like Unproud Indians. The world is witnessing this historical paradigm change, and a wrong message is being sent amongst In that case, perhaps you would like to give a try to the brainstormers and Partners in Nation Building viz. Chartered Accountants, who have a record of keeping up to the tight deadlines. In a nutshell, if these basic utilities are not yet ready, it is requested to defer the compliance processes to be done online as stated in subsequent paragraphs, except for mandatory collection of GST Tax on monthly basis, which may serve to replenish your exchequer.
3. There is an utter chaos in the industry, relating to record keeping, since you have even not given a window for adaptation to the software vendors as the law, on the basis of which software was to be coded was passed a couple of weeks before its implementation. Today, no one is at rescue of the stakeholders. The so called push button softwares and GSP (Goods & Services Suvidha Provider) advertized by your Ministry are non-existent and even if there are some, they have started charging exorbitantly. The API (Application Programming Interface) required by the GSPs is also not made available. Hence, the nation wants a moratorium of 6 months to adapt to the newly imposed requirements. And not only nation, by your own GSTN requires time to adapt.
4. We are hopeful that GST would bring prosperity, transparency and growth to Indian But, Sir, lets simplify as we all have families waiting to share our time at home (which is the real prosperity), instead of sharing our time on GSTN portal and no one shall compensate for loss of such time. GST may be good, but GST procedures seem all messed up. We demand a review straight away. Form GST3B need to be scrapped, since we all signed up, trained people, staff and clients for a chronology of GSTR1 then GSTR2 and then GSTR3, but never signed up for loosely made forms like GSTR3B, which prima-facie looks to be prepared without application of mind. Your goodself is again requested to differ filing process online for 6 months, in Lieu of which the nation would not mind self-assessing GST and paying it within time, instead of invariably falling within the definition of criminals or violators, even though when the citizens want to abide by law, but infrastructure like GSTN does not support.
5. It is estimated that assessee base in GST would be much higher as compared to Income Tax, Excise and VAT combined together. The expertise of government till date was seen and well appreciated in managing Income Tax E-filling & TRACES Portal, as well as Excise and Service Tax Portal. The digitalization in Income Tax, ROC, Excise etc, was carried out in a phased and planned manner by your efficient Ministry and its hard-toiling government machinery, considering the Info-tech literacy of assessees. However, in the current scenario it is felt that if would be hard for the IT Infrastructure of GSTN to be able to cope up with the ever increasing assessee base and complexities of the law. Hence, to shed the IT Infrastructure load, we request to spread the routine reporting window for return filing to a more rational – Quarterly basis (with 45 days compliance window to file returns from quarter end), so that GSTN server can efficiently handle the assessee base. Besides, the same should be coupled with routine monthly tax payments by assessee on self-assessment basis. This will also enhance the atmosphere of trust amongst the businesses as well as towards the government, and ultimately it would result into Ease of Doing Business.
We hope, our representation would have appraised you in light of various hardships faced by the stakeholders, and are also hopeful, that you would do justice to our grievances.
Thanks & Regards,
For Chartered Accountants Association, Surat.