No IRS in GST
A concerned Netizen mailed us this in response to yesterday's DDT story GST Council is Born - Board Not on Board - IRS Protests -
One of the wisest things done by the Modi Government in the GST Road is keeping the CBEC and IRS officers away from the policy and implementation. Yesterday DDT reported the IRS Association's claim that officers of IRS (C&CE) service have requisite expertise of performing various functions of Indirect Tax Administration such as administrative functions, quasi judicial role, technical knowhow, enforcement work and audit and are successfully implementing indirect tax administration in the country in a wholesome and comprehensive manner, it is the responsibility and determination of the service to successfully and smoothly implement the GST in the country without any hurdles.
Just look at a sample of what they have done all these years:
Help Centres | Started in 2005 - Where are they now? |
Interest rates | Have you ever heard of interest rate of 36%? Now it stands corrected, but who is responsible for this faux pas that still haunts the assessees? |
Returns | ER1, ER4, ER5, ER6, ER7 --- list goes on - why so many returns continued for so many years? |
ACES | Booking tatkal ticket in IRCTC is easier than accessing ACES website during return period - You may say returns are filed successfully, but do you know after how many unsuccessful attempts by the taxpayers? |
Refunds | Ask assessees, how easily they are getting refunds. |
Jurisdictions | You can't even define jurisdiction for issuing Show Cause Notices - Notwithstanding your weapon of retro amendments to undo court rulings. |
Investigating Agencies | Getting lambasted by the High Courts and ending up paying costs in addition to refunding tax. |
Adjudication | How many orders of Commissioners survived the first stage scrutiny by the CESTAT? Why can't the Commissioners understand the law the way CESTAT understands? |
RAC meetings | To clarify that CENVAT Credit is admissible only on duplicate copy of the invoice - When there is no such rule in statute? |
VCES | Is it correct to call for voluntary declarations and then chase their records, book cases? |
Appeals | Carry the matter before the Supreme Court, win the case, create havoc in trade and at the end of the day, amend the Rule to undo the judgement (FIAT case - Rule 6 amendment) - Why to appeal in first place? To have fun? |
CENVAT Credit | Limitation for taking credit - 6 months and then again one year? Why don't you think before bringing in an amendment that affects trade? |
Show Cause Notice limitation - period | You enhance limitation under Sec 11A of CE Act, 1944 and 73 of the FA 1994 as per your free will from one year to 2 or 3 years, and still you don't feel the parallel limitation period for filing refund claims should be enhanced? Heads I win and tails you lose? |
Service Tax | Did you not realise that there should be threshold limit exemption? Even tiny barber shops, cable operators lived under fear of Service Tax for years till better sense prevailed and threshold exemption introduced. Isn't it elementary Mr Watson? |
Balance Education cess | First 50% balance on capital goods as on 1.03.2015 will lapse, but on the same capital goods 2 nd 50% is allowed - Mr Bean's comedy at its best? |
Construction Service | Did you realize only in 2016 that a builder can pay ST by availing abatement under Notification 1/2006? Why did you allow the confusion for so many years? |
And you want to religiously carry all these into GST?