Q AND A

PORTAL PROBLEMS FOR TAXPAYERS/TAX CONSULTANTS

GST being a totally online based taxation. GST Portal is the real Backbone of GSTIN. It is the real time interface for Government officers, Tax consultant and Tax payers. Enough has been discussed about problems with GST Portal at every level. Unfortunately, even after 16 months, portal is not stabilized and is turning into a difficulties for Tax payers and Tax consultant. Currently, while checking portal for compliance and matching of data for Year 2017-18, we are still facing the following major issues which need to be resolved on a war footing :

i) GST Matching (GSTR -1 and GSTR-2 A)  : More than 1000 grievance tickets have been logged since October 2017 (Nearly one year) that mapping of GSTR-1 and GSTR-2A is incorrect on portal. E.g. Supplier (A) has filed his GSTR-1 for July 2017 in time. But Receiver of goods/Customer (B) is not able to take credit as “NO” is displayed against Supplier (A) in GSTR-2A of B. Complete ITC data is to be auto populated in yearly return and B cannot take ITC because of Portal mistake / mapping. First grievance was logged on 14.10.2017 and tickets are closed citing irrelevant explanations.

ii) Non Display of Input Tax Credit in Electronic Credit Ledger  : Registered Person (RP) has filed all his returns for 9 months of 2017-18. But while downloading Electronic Credit ledger from portal, one month ITC is not displayed. This mean, he is deprived of his Tax credit for that month. No answer from GST IT team.

iii) Data in different TAB’s in GSTR -3 B are blank when downloaded from Portal   :       RP has uploaded GSTR-3 B for 9 months with relevant data. To reconcile the data when RP is downloading GSTR-3B from portal, in some returns TAB 3.1(Details of Outward supplies) and TAB 4 (Eligible ITC) are blank. In other return/s, TAB 6 (Payment of TAX) is blank. How can he reconcile the data?

iv) Data on GSTR - 2A (Portal) and Data on Excel Download sheet does not match  : Different data is displayed on GSTR-2A and Excel sheet (GSTR-2 A). RP are not able to decide which data is correct and how to proceed.

v) SCALABILITY of SERVER/NO RESPONSE at PEAK HOUR  : It is ridiculous that in 16 months, GST IT Service provider could not assess the load on GST Portal. For first year, we agreed with government that during Peak hour, load is huge and GST IT team need time to set right scalability problem. But after 15 months it is real shame for IT team. Mirror servers/Additional Servers/ Additional IT Infrastructure is needed on top priority in next 15 days.

vi) Online GSTR Yearly Return Forms (GSTR-9, 9A, 9C) not available on portal : On one side last date to claim ITC for Year 2017-18 is 25.10.2018 (Sep 2018 Return last date). On other side, yearly returns are not uploaded on Portal. We have seen that there are few changes/alteration in physical form (as issued by GST council) and online form. There are some interface changes which RP need to understand before filing relevant. We request for immediate upload of yearly return forms.

vii) Other Portal Related Issues : “Data mismatch”/“Data not showed”/“Irrelevant data Display”/ irregular behaviour of Portal at some time in any TAB, are few issues which cannot be categorized.

REQUEST LETTER TO MAKE IMPORTANT AMENDMENTS

GST has been implemented in India by the central government w.e.f. 01.07.2017.  As this is a completely new and an extremely complex tax system, which largely depends on the GST portal and handling of huge data every month, it is very difficult for taxpayers and CAs and the tax consultants to complete all the necessary documentation within time and hence all the CAs, tax consultants and taxpayers are under tremendous pressure because of GST.  We read in the news that some consultant and CA have died of heart attack or have committed suicide due to the stress. So it is absolutely necessary to make it simple. In this connection please note that there are many points which need the attention and amendments in GST Act.

1) Late Fees : Government should not charge late fees unless and until the online system is streamlined. There were many technical issues with the site, because of which assessee had to pay late fees. So you are requested to waive the late fees. The government itself agreed in its GST Council Meeting that there are many technical issues with the site and the site fails to function time and again. Because of that many assesses could not file their return within the time limit. Accordingly the government has extended the due date for GSTR1 to 31st October 2018 and waived off the late fees for GSTR1. On the same grounds you are requested to waive the penalty for GSTR 3B as well, as its filing also suffers from the same technical issues. In the larger interest of public further late fees amount should be restricted to the tax payable. Rights should be given to concern Nodal officer to waive the late fees if it is charged without the fault of assessee. There should not be any late fees for NIL Return. Further please do not charge penalty for GSTR 3B if payment is made in time.

2) Separate Return : Please treat each return for different period separately. Some return may be pending due to any technical issue or any other issue. In such case, please allow to us to file the return for the next month. Currently if any return is pending because of any issue all returns for the next month’s get held up until that issue is sorted out. Subsequently these returns attracts penalty unnecessarily. So please treat each return separately. If a return for an earlier period is not filed, the next return should get filed. It should not be dependent on return for the earlier month.

3) Revised Return : Currently there is no provision for the revised return. We are human beings and minor errors are bound to happen. So you are requested to allow us to file revised return. Government has made many revisions through notification and circulars, clarifications. Similarly a chance to rectify the mistake should also be given to the taxpayers.

4) Single Return : The complex structure of various returns must be simplified. There should be a single return for small scale businessmen and composition dealers. The submission purchase data should not be compulsory for composite dealers.

5) Due Date : As we have to comply various statutory norms such as TDs before 7th, ESI & PF before 15th, Advance Tax, Quarterly TDS Returns, Tax Audits, Income Tax returns etc., you are requested to keep the due date of GST return at the month end. It will reduce some burden on tax payer as well as consultants.

6) Other Points : There are many more points which need attention and some revision. Some of these are ITC 04, RCM, E way Bill, etc. These should not be applicable for small scale dealers. There should be a turnover Limit for this. It is extremely time consuming and the businessman has to maintain huge additional records. This slows down the overall productivity of the small businesses to a great extent.

7) Refund & Claims : There are many technical issues with the site, while submitting Tran 1 and Tran 2. Because of that some assessees could not get the credit of the same. He could not get the claimed refund. So you are requested to sort out the issue on priority basis or allow us to file the claim manually.

8) Grace Period : Please allow us grace period for authentication of return through EVC or Digital signature. Many times assessee did not get an OTP and we could not file the return. So please allow us Grace period of 10 days for EVC. Please treat the return in time if it is uploaded in time. Further it takes up to 3 days to update the data in GSTR 1 if data is more. Because of that we are unable to submit the return in time. So please allow us grace period of 5 days for the same. As data could not updated in time it is attracting penalty without the fault of assesses.

9) Party wise data : Uploading the bill wise data is time consuming and increases the workload of client as well as of consultant. Further we get only 10 days to upload the same. So you are requested to accept the party wise data for GSTR1 and not bill wise and extend this date till the next month end.

10) Payments : Many a times there are some errors on the site while making payments, on GST site it is shown as the payment is initiated and our bank accounts also get debited by the same. In such a case return should be treated as filed in time as there is no fault from the assesee.

11) Data Security : The businessman’s bill wise data along with HSN code is uploaded on the portal. Please ensure and assure us the data security for the same. Please assure us that our data will not get hacked by anyone and will not use by our competitor or there will not be any misuse of our data.

12) Rights to Local Nodal Officer : Rights should be given to local nodal officer to attend the grievances filed by the assesee or take any decision regarding the same. Currently officer is saying nothing is in our hands. The taxpayer and the consultants have absolutely no idea whom to approach with the grievances.

13) Shared Responsibility :    As successful implementation of GST is the joint responsibility of the government, tax payers and Consultants. So the government should also be responsible for keeping GST site and portal error free. Only tax payers should not be punished for technical issues.