GST: A Perfect Future GST And Expectation in Hindi

GST :A Perfect future GST
1. New Return System
• It shall be implemented from 1-4-2020.
• It should not merely old wine in new bottle.
• Transitional Challenges should be anticipated.
• Need for public participation- Later should not criticize the law matter for bad structuring.

2. E- Invoicing
• Invoice issued today is reported after 1 to 3 months.
• Gap in credit transferred and credit taken.
• No control with Govt.
• Need for E-invoicing felt by Govt.
• Would help to curb Tax evasion also.
• This would complement new returns system.
• But = Technology challenges and requirement should be determined in advance to achieve desired objective.

3. GST & SEZ
• Differences between two needs to be Reconciled.
• This will enhance India’s Export Competitiveness.

4. Policy Issues Pending
• Intermediary, Post Supply discount.
• Cross Charge.

5. Legal Issues Pending
• Formulation of Centralised Appellate Authority for Advance Ruling.
• Transfer of One head to another – tax.





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