PROBLEM IN GST

1. Interest is 18 % in GST which is very much high.
2. Penalty in GST is not connected with tax but connect with compliance date. Suppose you reply and pay tax with interest in such time then penalty will be less and after a particular time penalty will be high. (section 73/74 GST)
3. I argue self assessment in any laws means your gross tax liability and all deduction , exemptions but in GST laws section 75(12) said that for interest calculation self assessment only on outward supply. It is very bad interpretation in GST laws. Laws needs amendments
4. Law of natural justice in Gst is crushed. In First appeal if you have not file appeal within 4 months then your appeal will not be entertain. In any laws there is delay condone power but GST have only 1 months limited. Hence it is against natural justice.
5. In rectification dealer have only 3 months whereas Income Tax has 3 years after assessment so GST rectification should be more time in rectification.
6. Tribunal is still not working till today it is 8th year of GST.
7. GST late fee was 10000 per return after cry of dealer it is now cap of 500/2000. But what about who deposited. GSTR10 is also a big trouble as still 10000 late fee .
8. penalty in some section is equal to tax or 10000 which is high (section 73…) now if tax is less but penalty is 10000.00 where is justice.
9. In fake invoices case only a JASOOS can see because department do not tell anything to anyone.
10. now a days registration process is hard process. This is our ease of doing business model.
11. GST is now only a revenue tool for government no one interest that what business is done. The list excel and target only words. Every official in hurry to pass a order to new revenue .
12. ITC FLOW business put a huge investment like buildings but no ITC.
13. RCM is against small composition dealer and small business .
14. GST portal and grievance portal also a big trouble . minimum solution maximum screen shots only.
15. GSTR9 late fee also should be reconsider very low and try to file more and more . government should modified GSTR9 format.
16. GST laws has no right for purchase side . you can not upload your purchasing it is bad.
17. Invoice Management System should also add tab add purchase .
18. Gst amnesty also need some for section 74 also.
19. ITC related issues not be taken any time limit because ITC is right of dealer. Circular 183 should be taken up for next 1 year more time to present any rectification by producing bill and seller certificate.
20. Cross empowerment is not a good concept . one jurisdiction in Income tax and no revenue loss then why such concurrent Jurisdiction .
21. Revise Return must be in GST if this one solve many problem will solve.

There are lot of problem in GST , theses are very few.

This article is a part of Article Writing Competition 2025.