Page 56 - GSTL_26th March 2020_Vol 34_Part 4

J152 GST LAW TIMES [ Vol. 34
On the flip side, the frequent dropping and jamming of the GST website
for uploading and other functions have to be successfully mitigated if good tax-
payers are expected to comply on time. Terminating GST registration when a
supplier goes out of operation should be considered automatic rather than pend-
ing the process for little reason. Many other impediments continue against the
good GST taxpayer.
Ultimately, how GST fares will depend on the Indian taxpayer’s attitude
towards paying tax. But complementary policy and administrative actions are
imperative. Policymakers should produce a consistent and stable tax rate struc-
ture; the PPP model for auto-populating forms should be achieved without de-
lay; and facilitation by the administration in refunds, de-registration and other
functions should not be thwarted by the administration to meet revenue objec-
tives. Only then, GST can be considered a success.
[Based on Business Standard, New Delhi, dated 18-3-2020]

Government considers tax compliance breather
India could look at offering relaxation on various tax compliances, ad-
dressing demands from taxpayers for easing up on regulations amid the Covid-
19 outbreak.
State Tax Authorities in Maharashtra and Goa have already granting re-
laxations for filing Value Added Tax assessments for previous years. The dead-
line for filing GST returns, which is otherwise set to begin this week, from March
20, is likely to be extended sources told ET.
“All steps would be taken to ease the compliance burden in everyway,”
the official said. The GSTR-3B deadline is March 20. Another, official said filing
of returns is continuing at normal pace.
The State Tax Authority in Maharashtra has directed officials to ‘wher-
ever possible,’ correspond with taxpayers via e-mail, including seeking docu-
ments required for completion of time-bound assessment, replies by taxpayers
and those sent by authorities.
Assessment filing for Value Added Tax (VAT) for 2015-16 will have to be
done on priority, by March 31.
In case taxpayer wants to comply on priority, he can do so by phone or
e-mail. The Authorities have also directed tax officials to ‘avoid any physical vis-
its to the dealer’s place of business or residence,’ adding that compliance from
dealers can be taken electronically.
“These instructions may be followed scrupulously in order to prevent,
control and curtail the spread and transmission of Corona Virus in the State,” a
notice issued by State Tax Authority.
[Source : The Economic Times, New Delhi, dated 20-3-2020]

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