Pointing out the difficulties faced by the dealers under the new Goods and Services Tax (GST) regime, the District Bar Association, Moga wrote to the Commissioner of GST Policy Wing.
The representation sought for an immediate clarification as to whether the demand of applicability of Composition will be effective w.e.f. 1-7-2017 or 1-10-2017.
It said that due to technical glitches in the online portal, the dealers who opted for composition scheme had faced a lot of issues and consequently there arose a confusion on collecting GST. In this circumstance, it was requested the department to make the composition scheme applicable w.e.f 01.07.2017. It said that if the Government has any apprehension that dealer may not have collected tax from customer then an option may be given in the form of self-declaration that whether any Tax has been collected or not so as to bound the dealer by his declaration. He will be under fear of Law from giving wrong declaration.
The lawyers further requested to remain the window for filing GSTR-1 after October 31st since the period for filing GSTR-1 with delay will be end on 31st October. Again, the reason for delay was due to technical problems. “By closing the window the department is forcibly restricting to file the return GSTR 1 till 31st October, which Is against Law. Our Suggestion is to keep it open so that more and more compliance can be made even if it is late.”
It further asked the Government to provide guidelines for persons who are filing return without the help of professionals and are filing wrong Form 313 and GSTR 1, during the transitional period.
It said that as per the new tax regime person who are below turnover of 20 lakh are not boubd to obtain registration. Such persons, who obtained registration can cancel the same. It pointed out that the option for de-registration is not available in the GSTN portal till date.
It further requested to provide the option for rectification for the month of August also. Also Form 3B for the month of September cannot be filed until Form 313 for the month of August is filed.
Read the full text of the Representation below.
