English language

Home | MyGov

Accessibility

Accessibility Tools

Color Adjustment

Text Size

Navigation Adjustment

Screen Reader iconScreen Reader

Revenue and GST

Sort By :

GST Committee Report on Returns

Start Date :

Oct 20, 2015

Last Date :

Nov 16, 2015

00:00 AM IST (GMT +5.30 Hrs)

Submission Closed

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State ...

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State level. The proposed dual GST envisages taxation of the same taxable event, i.e., supply of goods and services, simultaneously by both the Centre and the States.

The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, has been introduced in the Parliament for facilitating the introduction of GST in the country. Simultaneously, committees comprising of officers from the Central Government, as well as the State Governments, have been constituted for the drafting of Model CGST, SGST and IGST laws, and GST business processes of registration, refunds, returns and payments.

The draft Model CGST, SGST and IGST laws, shall be put up for inviting comments of stakeholders in due course. Presently, the draft business processes on GST returns, GST registration, GST refunds and GST payments are being published.

The Report of the Committee on GST Returns is available here. Comments and views are invited on these business processes by 6th November, 2015. Users are requested to keep in mind the guidelines for posting their comments:

1. Please use the following hashtags for commenting on the report:

a. #GSTReturns: for general comments.
b. #GSTReturnsForms: for comments on proposed Returns Forms

2. Please restrict your comments to 500 characters. In case your comments exceed this limit, please upload your comments as a pdf document.

See Details Hide Details

All Comments

Reset

Showing 245 Submission(s)

Sanjeev Pomani 10 years 8 months ago

Mr PM-Modi↔PMO↔NDA ll get Most Positive Mileage World wide even NDA require to agree 18%Flat #GST & Scrapping 1%Additional Tax on states🔘 as desire by opposition implementing on time has more Value than just keep giving promises Today world is watching Mr Modi already 2 yrs over if not through NDA will be thrown out of Power badly as they have left with only 2.5 yrs now , Also there Should be only Single Monthly/Quarterly filing return on 20th date of Month why 10,15,20 different required ?

Like (0)

Dislike (0)

Report Spam

Sanjeev Pomani 10 years 8 months ago

Like (0)

Dislike (0)

Report Spam

shivarama krishnan 10 years 8 months ago

As per point NO.7, The Migriation of Data is dificult.. But we need all the GST registration holder they have to upload their Sale detials.. ie. buyer gst detail.. so that both the buyer and sellar data can be captiured.. Ie. person sell X PRODUCT TO y.. seller GSt return should update Y trnasaction details.. and Y try to file the input returna the system has to reflect his purchases..

Like (2)

Dislike (0)

Report Spam

SREEDHARA PARTHASARATHY 10 years 8 months ago

Uploading particulars of purchase and supply/regular,real-time basis to be filed by STP/TRP, but filing reconcillation of Auto generated consolidated 12 months statement in Form GSTR-8 i.e.,Annual Return be certified by a CA is truly injustice. Dealers compelled to appoint 2 different professionals for duplication of same job. Audit by CA`s be mandatory only for CORPORATE DEALERS. But NON CORPORATE DEALERS be allowed to get certification of reconcillation & Annual Returns either by a TRP or CA.

Like (2)

Dislike (0)

Report Spam

SREEDHARA PARTHASARATHY 10 years 8 months ago

All existing Tax Practitioners/STP's should be treated as TRP's. The Theme of TRP should be widely populated as a linchpin to ERADICATE UN-EMPLOYMENT PROBLEM of Graduates in the country and making them as service providers by PARTICIPATING IN BUILDING THE NATION. Expected success cannot be achieved since, atmosphere for voluntary participation is must in the stream. Depending upon a single category of professional result in losing control over required monitoring of voluntary compliance.

Like (2)

Dislike (0)

Report Spam

SREEDHARA PARTHASARATHY 10 years 8 months ago

The Foremost requirement should be to boost employment among nationals without causing any disturbance to the excisting system. Vision requires encouragement of excisting system to be uplifted carefully. Presently in all most all States under VAT Acts, the role of this fraternity is very significant since all most all services incl basic necessecities in regular compliance rendered to help in collection of revenue, on the other hand it has provided direct/indirect employment of about 10-15 lakhs

Like (2)

Dislike (0)

Report Spam

SHIVAMURTHY.B 10 years 8 months ago

GST RETURNS: Monthly returns for all the 12 Months in GST filed by TRP/STP, but to file reconciliation statement in annual return TRP/STP should stand before CAs to complete the compliance process in GST - Is it not strange ?

Like (2)

Dislike (0)

Report Spam

THOMAS P KURIAN 10 years 8 months ago

On Registration: 1. Reverse charge liability on services by GTA is against the spirit of GST. Even an SME opting for compounding will have to register in GST since there is no threshold value given. Even for a dealer having GSTIN this input is not set off.2. The registration certificate in GSTN to be valid till such time it is suspended/cancelled/surrendered. Capt Thomas P Kurian, All Kerala Tiles & sanitaryware Dealers Association

Like (0)

Dislike (0)

Report Spam

C LAKSHME GOWDA 10 years 8 months ago

Sir, As proposed in GST the certification in Form GSTR-8 by CA's should be confined ONLY TO CORPORATE ASSESSEES, the NON CORPORATE ASSESSES should be allowed free to get certified by the existing STP's as prevailing under Section 31(4) of the KVAT Act 2003 in augmenting the revenue and monitoring voluntary compliance to the State. In case if the STP's are neglected in the GST stream, they may become burden on the society, as they become un-employed. All the existing STP's may be treated as TRP

Like (2)

Dislike (0)

Report Spam

THOMAS P KURIAN 10 years 8 months ago

On Payment Process: B2B transactions against a GSTIN to be made viewable by the respective dealers in GSTN site similar to that provided in 26AS of Income Tax. Procedure to correct the mismatch to be provided. On Refund: Set off to be allowed on the reverse charge paid on service provided by GTA. - Capt Thomas P Kurian, All Kerala Tiles & Sanitaryware Dealers Association

Like (0)

Dislike (0)

Report Spam