Tag: REPRESENTATION

Tax Concept’s Representation Seeking Extension Of Due Dates For Filing GSTR-1/ IFF For The Month Of October 2021 Due To Festivals Like Dhanteras, Deepawali And Chhath Puja

Ref.: TC/GST/21-22/1

Date: 09.11.2021

To,

The Central Board of Indirect Taxes and Customs,

North Block, New Delhi- 110001

Sub.: Request for extension of due dates for filing GSTR-1/ IFF for the month of October 2021 due to festivals like Dhanteras, Deepawali and Chhath Puja.

Respected Madam/ Sir,

Tax Concept is a well known platform formed for the professionals. The platform is educating 2.5 million professionals through its website.

The aim of the platform is to educate and serve professionals in a better way.

Representation started…

The nation was busy in celebrating the auspicious festivals Dhanteras and Deepawali from 2nd November to 5th November 2021.

After these festivals, Chhath Puja will be celebrated in the states of Bihar, Jharkhand, Odisha, West Bengal and Uttar Pradesh.

Due to these festivals, taxpayers and professionals are not able to file GSTR-1/ IFF on time. Also, late filing of GSTR-1 attracts late fees and IFF cannot be filed after due date. So, to save the registered taxpayers from paying unnecessary late fees and for seamless flow of credit, your good self are kindly requested to extend the due dates for filing GSTR-1/ IFF for the month of October 2021.

Thanking You

Yours Faithfully,

Team Tax Concept

Attention: Proposed Amendments in the CGST Act, 2017 in the Budget 2021-22 for which Strong Representation is Required Immediately

Attention: Proposed Amendments in the CGST Act, 2017 in the Budget 2021-22 for which Strong Representation is Required Immediately

Government has proposed various amendments in the CGST Act, 2017 in the Budget 2021-22, but some of these will be negative impact on Indian business industry. Here is the list of these proposed amendments :

(1.) Insertion of Sub-section (12) in Section 75: As per the proposed amendment in section 75, if any registered person upload invoices in GSTR-1 and forget to amend/ remove them/ upload credit note issued against these invoices till the specified date but paid tax as per net output, then this will be deemed as self-assessment tax and recovery provisions will enforced on that registered person without any show cause notice.

Let me take simple example: A registered person has issued an invoice and a credit note against that invoice in the same year but forget to upload credit note in GSTR-1 return, then tax interest/ penalty will be determined as per the records available as per GSTR-1 return.

It means that a physical document has not any importance in the eyes of government? This is totally harassment and representations are required in the interest of taxpayers.

(2.) Insertion of Clause (aa) in Section 16(2): After enforcement of this clause, if a registered person has availed ITC on the basis of invoices which are not uploaded by the supplier in his GSTR-1, then ITC availed will be disallowed and tax/ interest/ penalty will be payable accordingly.

Questions on this proposed amendment :

(A) Is disallowance of ITC in this manner as per the provisions of law which is formed for seamless flow of credit?

(B) Should non-updation of invoice lead to ITC reversal even if supplier has paid tax to government through Form GSTR-3B?

(3.) Substitution of Section 151: According to this proposed amendment, commissioner may direct any person to furnish information relating to ANY MATTER dealt with in connection, with this act, within such time, in SUCH FORM, and in SUCH MANNER as may be specified therein.

Question is that why this special power will be granted to commissioner when there are so many provisions in the act to direct a registered person to submit required information and what will be the scope of ANY MATTER and what will be the meaning of SUCH FORM and SUCH MANNER in this regard?

So, I request tax associations/ tax platforms/ tax professionals to represent the government in this regard.

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TAX CONCEPT’S REPRESENTATION FOR DEFERMENT OF SECTION 16(2) OF THE CGST ACT, 2017 DUE TO COVID-19 PANDEMIC

Tax Concept’s Representation for Deferment of Section 16(2) of the CGST Act, 2017 due to COVID-19 Pandemic

Date : 05.09.2020

Ref.: TC/GST/20-21/2

To,

Smt. Nirmala Sitharaman

Hon’ble Union Minister of Finance, Govt. of India &

Chairperson – GST Council

134, North Block, New Delhi – 110 001

The Office of GST Council Secretariat,

5th Floor, Tower II, Jeevan Bharat Building, Janpath Road,

Connaught Place, New Delhi – 110 001

Contact.gstcouncil@gov.in

Sub.: Request for deferment of Section 16(2) of the CGST Act, 2017 due to COVID-19 Pandemic.

Hon’ble Madam/ Sir,

Tax Concept is a well known platform formed for the professionals. The platform has over 500 members across India (such as CAs, CSs, CMAs and tax practitioners.)

The aim of the platform is to educate and serve professionals in a better way.

Representation Started…

Due to COVID-19 lockdown throughout the country, all businesses have affected badly. Income source of businesses has been affected accordingly and now, some of businesses are not able to pay even for their fixed expenses.

Highlights of various reports projecting India’s economic situation due to COVID-19 :

In a report, Economic Times said that : “India has been hit hard due to COVID-19. Global rating agency slashed India’s GDP projection for F.Y. 21 to 0.8 percent. The COVID-19 pandemic has been a huge blow to India, especially since many sectors were already facing a crisis when the virus storm hit.”

As per the Annual Report of TVS Motors Company for 2019-20 : “TVS Motors Company expects environment to remain challenging for most part of the current financial year due to the COVID-19 pandemic with chances of some revival only in the later part of the year.”

Many economists reported that : “Today, almost all MSMEs are out of action due to the COVID-19 lockdown, chocking all production activities at major firms across sectors. There are several reports that indicate how MSMEs are reeling under crisis and have no money to pay their employees.”

We further have the honour to state the provisions of Second Proviso to Section 16(2) of the CGST Act, 2017 which prescribes that :

“Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed”

According to this section, a buyer/ service receiver has to pay the supplier/ service provider, within 180 days from the date of purchase/ service, unless he has to reverse the ITC with applicable interest.

Hon’ble Madam/ Sir, when the businesses are not able to pay even to their employees, how they can make payments for all purchases/ service received by them. The provisions of this section will also result in bad financial position of business houses.

Therefore, your good self are kindly requested to defer the provisions of Section 16(2) of the CGST Act, 2017 for the period till this exceptional situation is not in control.

Yours Faithfully,

Team Tax Concept

Thanks for Reading Tax Concept’s Representation for Deferment of Section 16(2) of the CGST Act, 2017 due to COVID-19 Pandemic

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REPRESENTATION OF TAX BAR ASSOCIATION, JODHPUR AGAINST TECHNICAL GLITCHES FACED BY TAXPAYERS AT GSTN PORTAL

Date : 11/02/2020

To,

The Commissioner,

CGST, Central Goods and Services Tax, Jodhpur

Hon’ble Sir,

Greetings of the day!

Sub.: Representation against Technical Glitches faced at GST Portal and Request for Extension of Due Date for GSTR-1 and GSTR-9/9C for F.Y. 2017-18.

Tax Bar Association, Jodhpur registered under Section 12AA of the income tax act, 1961 and comprising of around 510 various professional members, hereby takes the privilege to address the concerns of the members, being Chartered Accountants, Advocates and Tax Practitioners, practicing in the area of indirect taxation which are of utmost important and need to be addressed by your good office on utmost priority.

Note : The below facts are complied on the basis of feedback of the members which have been supported by the businesses and other connected and concerned people from the society.

All our members are aggrieved by the working of GST portal for its unpreparedness/technical glitches/short-comings at Goods and Services Tax Network Portal thereby resulting in non-compliances and exposing clients of the members of the Associations to several penalties/ late fees under the respective CGST Act as well as RGST Act and thereby also bringing disrepute to the tax professionals/ members of the Association as their respective assessee look up to the tax professionals for the solution and statutory compliances and thereby resulting in creating impediments/ hindrances in the effective discharge of the professional duties by the members of the Association.

We have faced severe issues at the GST Service Portal since morning, for which we have enclosed screen shot for your ready reference :-

  1. Unable to login due to site showing capacity of 150000 already logged in at all the times.
  2. Unable to save data to portal and site showing – “Received but pending”
  3. Due date of GSTR-1 for January 2020 – Shown as 30.04.2020
  4. Members and their clients are getting SMS for reminder of filing GSTR 3B within 2 days whereas the due date of GSTR 3B is 20.02.2020 for more than Rs. 5 Crore and is 24.02.2020 for registered person having turnover of less than Rs. 5 Crore in previous year.
  5. GSTR 9 error showing “Return already under process, if error persists quote error number RET00009 when you contact customer care for quick resolution”
  6. While filing Annual Returns – many times we get an error as “Unable to Connect to Server”
  7. While Login at Portal – we get an errors as “there seems to be an inadvertent problem while communication with GST System. This may be on account of one of the followings” thereby unable to access the site.
  8. Members are facing slow response time of the GSTN portal.
  9. The saved data automatically got lost which compelled the members/ assessee to fill again all the details.
  10. The digital signature facility is not efficient or some time heavy traffic at portal is not working ;
  11. While filing information on the GSTN portal, repeatedly errors were shown with no explanation about the problem/ rectification which needs to be done by assessee ;
  12. Validation error occurred various times while filing the details.

Tax Bar Association is of the belief that in a democratic country, the People of the country are the supreme authority and it is confident that the Government will not suppress the concerns of its People. We understand that the Govt. and department is well aware of the persisting difficulties of the People on account of the incapability of the GST portal.

Yours Faithfully,

The Definite Partner in Nation Building

Tax Bar Association, Jodhpur

(CA V.P. Daga)

President

OUR REPRESENTATION TO HON’BLE FINANCE MINISTER AND GST COUNCIL FOR EXTENSION OF DUE DATE FOR GSTR-3B OF DEC, 2019

Ref : TC/19-20/3 ; Date : 20th January, 2020

To,

Smt. Nirmala Sitharaman

Hon’ble Union Minister of Finance, Govt. of India & Chairperson – GST Council

134, North Block, New Delhi – 110 001

The Office of GST Council Secretariat,

5th Floor, Tower II, Jeevan Bharat Building, Janpath Road, Connaught Place, New Delhi – 110 001

Contact.gstcouncil@gov.in

Respected Madam/Sir,

Sub.: Request for extension of due date for filing of GSTR-3B return for Dec, 2019.

Tax Concept is the body of professionals established in 2019. The association has over 1,500 members across India (Such as CAs, CSs, CMAs and tax practitioners).

Our aim is to educate and serve professions in a better way.

We thank the government for giving due consideration to the problems faced by the taxpayers from time to time. The government has issued clarifications from time to time to help us for comply with new provisions/updates.

Madam/Sir, we would like to draw your kind attention on the serious problems faced by professionals across the country, which are as under :

  • Unable Log In on GSTN Portal since last 2-3 days,
  • Unable to save GSTR-3B and to generate summary of GSTR-1,
  • OTP for GSTR-3B and GSTR-1 is not coming on mobile no. and e-mail within proper time,

Therefore, your good self are kindly requested to consider the same and to extend the due date for filing of GSTR-3B return for Dec, 2019 till 25th Jan, 2020.

Thanking You,

Sincerely Yours,

Tax Concept Team