Home | MyGov

Accessibility
Accessibility Tools
Color Adjustment
Text Size
Navigation Adjustment
Screen Reader iconScreen Reader

GST Committee Report on Registrations

GST Committee Report on Registrations
Start Date :
Oct 12, 2015
Last Date :
Nov 16, 2015
00:00 AM IST (GMT +5.30 Hrs)
Submission Closed

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State ...

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State level. The proposed dual GST envisages taxation of the same taxable event, i.e., supply of goods and services, simultaneously by both the Centre and the States.

The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, has been introduced in the Parliament for facilitating the introduction of GST in the country. Simultaneously, committees comprising of officers from the Central Government, as well as the State Governments, have been constituted for the drafting of Model CGST, SGST and IGST laws, and GST business processes of registration, refunds, returns and payments.

The draft Model CGST, SGST and IGST laws, along with GST business processes for filing of returns, shall be put up for inviting comments of stakeholders in due course. Presently, the draft business processes on GST registration, GST refunds and GST payments are being published.

The Report of the Committee on GST Registration is available here. Comments and views are invited on these business processes by 31st October, 2015. Users are requested to keep in mind the guidelines for posting their comments:

1. Please use the following hashtags for commenting on the report:

a. #GSTReg: for general comments.
b. #GSTRegNew: for comments on the procedure for seeking new registration under GST.
c. #GSTRegForms: for comments on proposed GST Registration Form.

2. Please restrict your comments to 500 characters. In case your comments exceed this limit, please upload your comments as a pdf document.

Reset
Showing 136 Submission(s)
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
Ask the businessman in a small city or a medium business house carrying out its activities what he thinks of monthly returns and other obligations.Educate them about the proposed processes because your 70-80% dealers would be small to lower medium class whether they would be able to comply with the new provisions. Do not force them to opt for compounding scheme. Their views are often the most neglected ones. Ask them before implementation. We need to work at the very ground level.
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
Have discussions with small and medium business persons. Government is having discussion with the big business persons and presidents of trade associations who themselves are very big and have host of professionals to do their work. They do not see any issue in high compliance provisions because they enough resources to meet them out. Its the small and lower medium business persons who need to be educated about GST.
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
The document should have come out clearly on how the threshold limit would be determined for a dealer under CGST, SGST and IGST, whether the details in the report are in line with the earlier discussion paper or there is a shift from the same so that public would know the reasoning of the implementation of law etc. The report should have clarified determination of threshold limit with clear discussion.release of report for comments of the public is good initiative but leaves a lot to be desired.
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
Threshold Limit is one thing which would have direct impact on the persons entering into business dealings. There is dispersed information in the report on the modalities of the given subject and that too in ambiguous and vague wordings. It is understood that this document pertains to business process and is not intend to communicate the law position but the process of determination of the threshold limit is a part of the business process of registration.
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
Threshold limit for registration. This has to be one of the most important subjects for the document which intends to spell out the details for registration. There should have been a detailed analysis on the subject of “threshold limit” and should have been discussed separately in the report so that the stakeholders may have a clear understanding and then they may submit their comments.
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
Details should be grouped in such a manner so that each subject can be identified and located at one place in the document. Document should have examples so as to lay down the details in a lucid manner. If we go through the “Report of the Joint Committee on Business Processes for GST on GST Registration”, it seems that the report is silent on controversial issues and issues wherein the modalities are not yet clear, they have not been spelt out explicitly and in detail in the report.
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
Clear and unambiguous terms should be used so to communicate clearly with the public. Releasing of document and submission of comments is not a real time two way communication. General public cannot clarify their doubts if any on the understanding of the subject. Therefore, public gives comments on the basis of its own understanding whether the same might be correct or not. Easy and clear words provide the public with better understanding of the subject matter.
CA Arpit Haldia
CA Arpit Haldia 10 years 5 months ago
It is requested to release that the draft documnets should be detailed enough so as to have easy understanding of the subject by the stakeholders. It is paramount to understand that the general public is not part of the process of drafting of such document and therefore do not have the knowledge of the backdrop in which particular issue has been referred in the document. Therefore an effort should be made to spell out every detail on the subject.
ANIL S PANCHAL
ANIL S PANCHAL 10 years 5 months ago
Blacklisting of Defaulting dealer is very good step in law. It will very helpful to buyer they can also incorporate this concept in their ERP system while placing order with linking GSTN portal. But it must not be punitive to the buyer who will suffer for no fault of theirs