The members of TAMILNADU TAX CONSULTANTS ASSOCIATION, Madipakkam Chennai wish to make a representation to The Commissioner of Commercial Taxes, Chepauk, Chennai for the difficulties faced by the registered dealers and Advocates, GST Practitioners, GST Consultants under GST Act. The representation is dated 12.04.2023.
The following points are brought to the notice of your kind attention and esteemed considerations.
1. As per the provisions of GST Act and Rules made there under, A registered person may authorise an approved Goods and Services Tax practitioner.
a. Furnish the details of outward and inward supplies
b. Furnish monthly, quarterly, annual or final return i.e. GSTR-1, 3B, 4, 9 etc.
c. Make deposit into the electronic cash ledger.
d. File a claim for refund
e. File an application for amendment or cancellation of registration.
f. Furnish information for generation of e-way bill.
g. Furnish details of challan in FORM GSTR ITC-04.
h. File an application for amendment or cancellation of enrolment of owner or operator of warehouse or Godown and
1. File an intimation to pay tax under composition dealer or withdraw from the said scheme. Non-enabling of the said functions deprives the members of this association to perform the legally permitted functions. It is request that the Commissioner may kindly take up the issue with concerned authorities to enable such functions to the members of the Association.
2. Of late, our clients (Registered Tax payers) have informed that the Departmental official through their subordinates by phone or through mobile communication (WhatsApp & SMS) insist them to pay GST Tax, Interest, Penalty without proper notice /intimation in contraventions of the provisions of GST Law and pronouncements of Hon’ble Courts.
3. Suspension of GST Registration for non-filing/late filing of monthly Returns are done without following rules prescribed under GST Acts which affects the subsequent generation of E-way bill for their supply and in time they are not able to restore the registration to Active status, so extra burden of interest and late fee will be calculated automatically up to the registration status changes to active.
4. The classification of GST registration is also done without following the procedures as per Act/rules stipulated under GST Act for not filing the monthly returns.
5. The registered taxpayers executing works contract at various locations as per the tender. As per the latest circular issued by the Commissioner of Commercial Tax, Tamil Nadu, the Taxpayers has to include each and every site as additional place of business for the movement of goods for worksite from the purchase location. In due obedience with the instructions, the dealers have submitted amendment along with a copy of work order only if there is no other evidence as proof of place for the support of he work, but the department authorities are rejecting such amendments as the documents uploaded is not a proper document. It is requested to issue suitable instructions informing the documents required for inclusion of additional place of business.
6. The Government recently increased the rate of GST on supply of works contract service to the Government Departments from 12% to 18% as per Notification No. 4/2022 CTR dated 13/07/2022. This notification is applicable for the services provided after the said date. For the work done earlier the Taxpayers are paid with tax as per the old rate. However, the State Tax authorities are insisting for the payment of GST @ 18% GST. Here it is worth to mention that all Government Contracts the payment is released by the respective Public Works department as per the M-Book maintained and invoices if any by Taxpayer can be only after the release of fund as per M-book. Hence it is requested to issue necessary instructions to levy of GST as per the M-Book and not as per the invoice issued based on fund released.
7. At the time of movement of goods, the roving squad is imposing heavy penalty based on the tax invoice even for some clerical error or minor errors without adhering to the instructions of Commissioner of Commercial Tax, Tamil Nadu and without following the principles of nature justice i.e. Order in MOV-09 is issued without receipt of reply and not providing the personal hearing.
8. This apart, we also bring to the notice of the Learned Commissioner, w.r.t. E-way bill cases, the reason, the enforcement officials are not issuing prescribed documents (like MOV-07, MOV-9, DRC-07 online) which is mandatory to be filed before the appellate forum. Because of this inordinate delay, the taxpayer has lost their legal remedy to challenge the Demand order which is totally nothing but denail of nature justice. Instructions may please be issued to upload the documents at the earliest.
9. In order to monitor the availment of Input Tax Credit, the Department is issuing notice for the difference between GSTR-3B and GSTR-2A. In this connection the following are brought to the notice of the Commissioner of Commercial Tax for necessary clarifications
i) At the time of implementation of GST, the GSTR-2A was suspended due to technical glitches on August 2017 and the GSTR-2A details were no provided in the portal.
ii) The provisions to match GSTR-3B and GSTR-2A and restriction of ITC based on supplier invoice is not made applicable. The provisions of Rule 36(4) of GST Rule, 2017 restricting the ITC was introduced only from October, 2019 with restriction of 20%, then subsequently to 10% from January, 2020 then to 5% from January, 2021 and now complete matching w.e.f. January, 2022.
iii). Further details provided in GSTR-2A and availment of input tax credit in GSTR-3B are based different legal provisions the month-on-month difference is not correct.
iv) Hence, the GSTR-2A vs 3B notice if required has to be issued only after the reconciliation of financial accounts and not just based on just GSTR-2A and 3B, it is requested to issue revised guidance for the verification of the GSTR-2A & 3B. It is also submitted the guidelines may be issued up to the October, 2019.
We request the Commissioner to look into the above issues brought and issue strict instructions.
Yours Faithfully,
For TAMIL NADU TAX CONSULTANTS ASSOCIATION
K. PANNEERSELVAM – PRESIDENT
GS. MEYYAPPAN – SECRETARY
V. HARIBABU – TREASURER
Surce:
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