The Practical Difficulties Faced By The Tax Payers Under The New Indirect Tax Regime, Goods And Services Tax (GST).

The Practical Difficulties Faced By The Tax Payers Under The New Indirect Tax Regime, Goods And Services Tax (GST).

1. Pointed Out The Difficulties Faced By The Traders Who Were Migrated To GST Regime From The Old Service Tax/ VAT/ Excise Laws. It Said That The Persons Who Do Not Wish To Continue With The New Law Due To Being Under The Threshold Limit Of 20 Lakhs Were Not Yet Provided With Cancellation Utility From The GSTN End Till Date.

2. Requested The Government To Provide Necessary Clarifications/ Notifications In This Regard And To Provide Cancellation Utility In The GSTN Portal

3. It Further Said That The Form GSTR-1 Is Very Complicated And Time Consuming And Most Importantly, There Is No Mechanism To Rectify The Error. In This Regard, Weasked The Government To Create A Mechanism So That The Form Can Be Rectified/ Modified.

4. The Representation Also Speaks About The Problems Faced By The Composition Dealers Under The Earlier Regime Migrated To GST. “Post Migration, There Is No Option Available To The Dealers To Revert Back To The Composition Scheme, They Are Unable To Exercise This Option Due To Technical Glitch In GSTN. In Such Cases, It Is Not Clear As To Whether The Dealer Has To File GSTR 3B Form Declaring Nil Return Or They Are Required To Wait Till Expiration Of Prescribed Timeline Of September 30 2017 For Exercising The Option.

5. It Further Made A Request To The Government To Extend The Due Date For Applying Under The Composition Scheme.

6.  Some Other Important Points Raised By Weare The Following:Time For Filing GSTR-3B And TRAN-1 Be Extended By Minimum 52 Days For Which TRAN-1 Utility, Which Was Required To Be Provided On 1.07.2017, Was Not Available On GSTN Portal. It Said That The Traders May Not Be Suffered Due To The Default Of Government.

7. Resolve Issues Regarding Compliances.Provide ‘Amendment’ Utility For ‘Core’ Items In Registration.

8. Enable First Appeal Facility To Higher Authorities In Case Of Rejection Of Application For GST Registration.

9. Resolve The Issues On Poor Response Of E-Mail Sent To GSTN Or Phone Calls To Help Desk.

10 .Enable The Facility Of Payment Through Debit/Credit Card Without Logging In / Uasage Of OTP.

-----------------------------------------------DHARANIKOTA SURESH KUMAR,AUDITOR ,PONNUR@9441503681