A Thread on 25 Problems in GST

CA Harshil Sheth tweeted about 25 current problems in GST:

ITC restrictions in 36(4) and 16(2)(aa).
ITC Denial of utilizing u/r 86B.
ITC reversal due to 180 days Non-payment.
No ITC allowed for CG in Export refund.
No ITC allowed for CG & Services in Inverted duty refund.
Whole return filling Mechanism.
Non Effective GST Annual Return format.
No CAP on Max. LATE FEES.
No Amnesty for GSTR 9/9C.
No relaxation on Sec. 16(4) regarding time limit.
No Discussion on Petrol / Diesel inclusion in GST.
No Discussion on Rate Neutralization.
Not reducing High penalizing Interest rate 18/ 24%.
No Negative liability allowed in 3B.
Not Changing QRMP to QRQP.
No revocations of Cancelled dealers.
Significant delay in approving Registration.
No online Appeals – No tribunals.
No involvement of Professional Bodies or Industry Association in GST council decision making.
Daily changes by Notifications, Circulars & PR.
Wide power to officers under 21A & 86A for cancellations + suspension.
Useless forms like GSTR 10 & ITC 4.
Harassment to categorizing exporters into Risky exporters & not giving refunds.
Harassment due to Minor errors in Eway Bill lead to major penalties.
Obsession with HSN DETAILS. Cumbersome for MSME.