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GST Committee Report on Returns

GST Committee Report on Returns
Start Date :
Oct 20, 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, shall be put up for inviting comments of stakeholders in due course. Presently, the draft business processes on GST returns, GST registration, GST refunds and GST payments are being published.

The Report of the Committee on GST Returns is available here. Comments and views are invited on these business processes by 6th November, 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. #GSTReturns: for general comments.
b. #GSTReturnsForms: for comments on proposed Returns Forms

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

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Showing 245 Submission(s)
INSTITUTE OF TAX PRACTITIONERS OF INDIA
INSTITUTE OF TAX PRACTITIONERS OF INDIA 10 years 2 months ago
Once GST is introduced the number of assesses will increase & there will be a huge need of professionals to serve the broadened tax base. But there is no such required number of CA`s, that too they are far and wide spread over the country will affect voluntary compliances. Income-Tax department replied under RTI that only 69,147, 69,133 & 69,630 Chartered Accountants signed Tax Audit Report for the AY 2012-13, AY 2013-14 & AY 2014-15 respectively
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INSTITUTE OF TAX PRACTITIONERS OF INDIA
INSTITUTE OF TAX PRACTITIONERS OF INDIA 10 years 2 months ago
In the proposed GST,excising Sales Tax/ VAT & Income-Tax Act Practitioners excist sincwho render most of the compliances under State & Central Tax Acts are not at all recognized & are not authorized to certify Annual Returns in Form GSTR-8. Encurage Income-Tax Practitioners & DO NOT TO IGNORE EXISTING State Tax Practitioners OF THE RESPECTIVE STATES in GST REGIME. All existing Tax Practitioners be deemed to be the TRP`s who can contribute a lot for MAKE IN INDIA.
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INSTITUTE OF TAX PRACTITIONERS OF INDIA
INSTITUTE OF TAX PRACTITIONERS OF INDIA 10 years 2 months ago
All existing TP's of the state may kindly be treated as Tax Return Preparers. In all most all States The role of Sales Tax Practitioners is of vital Bridges between tax payers & State Commercial Tax Department. The work of preliminary registration, preparation of monthly/ Annual tax returns, till conclusion of assessment & recovery of taxes they perform a major role in collection of revenue and compliances under respective States Commercial Tax Acts and Rules on behalf of dealers.
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sreeram kaza
sreeram kaza 10 years 2 months ago
in the GST Application for Registration under Goods and services Tax Act, at the serial number 10 - " the reason of liability to obtain registration" - "Due to Intra - State supply " is missing which needs to incorporated as 14 item after the list of 13 .
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SAVLANI KAMLESH
SAVLANI KAMLESH 10 years 2 months ago
1 % ADDITIONAL TAX SHOULD BE ABOLISHED AND IN PLACE OF THIS 1% GST SHOULD BE ENHANCED AS SET OFF OF THE SAME CAN NOT BE AVAILABLE AND IT DEFEATS THE VARY PURPOSE OF CREATING THE DESTINATION BASE CONSUMPTION TAX.
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SAVLANI KAMLESH
SAVLANI KAMLESH 10 years 2 months ago
SPECIFIED DETAILS OF INVOICES FOR B2B TRANSACTIONS TO BE UPLOADED AS GST RGISTRANTS MAY BE MANY FOLD. SO, IT IS REQUESTED TO MAKE SYSTEM COMMENSURATE WITH THE HUGE NOS. OF REGISTRANT.
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SAVLANI KAMLESH
SAVLANI KAMLESH 10 years 2 months ago
1. GSTR 1, GSTR 2 AND GSTR 3 SHOULD BE FILED ON HALF YEARLY OR YEARLY BASIS AND THE NUMBER OF RETURNS TO BE FILED SHOULD BE ONLY ONE IN STEAD OF THREE I.E. MINIMAL NUMBER OF RETURNS ARE TO BE FILED BY GSTN REGISTRANTS. THE CUT OFF DATE OF THAT SINGLE RETURN SHOULD BE 15TH OF THE SUCCEDDING MONTH. FURHTER, IF THERE ARE THREE RETURNS TO BE FILED AND THAT ON MONTHLY BASIS BY THE REGISTRANTS THEN THE TAX ADMINISTRATION CANT COP UP WITH THE VOLUAMINOUS WORK OF SCRUTINY OF THESE RETURNS
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aakash jain_5
aakash jain_5 10 years 2 months ago
come on lets move out of politics and make our country better by implementing gst which will benifit to customer and trader . and most of the powers in hands of ca to handle
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P ASHOK
P ASHOK 10 years 2 months ago
greetings n proposed GST, SALES TAX PRACTIONERS- who are present doing most of the compliance under the STATE VAT acts are not recognized to issue Annual Return GSTR-8 in respect of assesses covered by Tax Audit U/s 44AB of Income-Tax Act. Here the following points may be considered for granting such powers of certification to SALES TAX PRACTIONERS WHO ARE DULY REGISTERERED UNDER THE RESPECTIVE STATE VAT ACTS AND RULES may kindly be continued under the proposed GST.
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