Submission of my Comments on the Proposed Returns Process in GST at mygov.in
Relevant Extract is given below and for the detailed submission please click on the link:
It seems that the proposed return process are complex and clean break from the earlier practices suggested in various Government Reports. They are neither simple, nor easy to understand and would be very hard for the common tax payer to deal with them. .
In the Working Paper of GST Reforms and Intergovernmental
Considerations in India published by the Department of Economic
Affairs, Ministry of Finance, Government of India the objective of tax reforms was stated as follows:
“Another important objective of tax reform is simplification of tax administration and compliance, which is dependent on three factors. The first determining factor for simplicity is the tax design itself. Generally, the more rational and neutral the tax design, the simpler it would be to administer and encourage compliance.”
It further goes onto provide that
“The tax return for such a system can be as short as the size of a postcard. It would simplify enforcement, and encourage voluntary compliance.”
ii) In the Comments of the Department of Revenue to the First Draft of GST in India it was provided in reply to the point No. 11 as follows:
The problem of dual control is better addressed through a compounding scheme as well as administrative simplification for small dealers through measures such as:
iii) Simplified return format
iv) Longer frequency for return filing
v) Electronic Return filing through certified service centres / CAs etc.