Concerned GST!
A very concerned famous consultant mailed me, "our crusade with the use of the word "concerned" will have to continue in the GST regime I suppose."
Concerned supplier: The Model GST Law has even defined the Concerned supplier as "the expression 'concerned supplier' shall mean the supplier of goods and/or services making supplies through the operator."
Section 43C is very much concerned. Read the following provisions:
(5) Any amount collected in accordance with the provisions of this section and paid to the credit of the appropriate Government shall be deemed to be a payment of tax on behalf of the concerned supplier and the supplier shall claim credit, in his electronic cash ledger, of the tax collected and reflected in the statement of the operator filed under sub-section (4), in the manner prescribed.
(6) The details of supplies and the amount collected under sub-section (1) during a calendar month, and furnished by every operator under sub-section (4), shall, in the manner and within the period prescribed, be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same calendar month or any preceding calendar month.
(9) The concerned supplier shall, in whose output tax liability any amount has been added under sub-section (8), be liable to pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section 36 on the amount so added from the date such tax was due till the date of its payment.
They can call for information from the concerned persons. Read Section 119:
119. Power to collect statistics (1) The Board/Commissioner, if it considers that for the purposes of the better administration of the Act, it is necessary so to do, may by notification, direct that statistics be collected relating to any matter dealt with, by or in connection with the Act. (2) Upon such notification being issued, the Commissioner, or any person authorised by the Commissioner in this behalf may call upon all concerned persons to furnish such information or returns as may be specified therein relating to any matter in respect of which statistics is to be collected.
Interestingly, the concerned persons who wrote the law were not totally unaware of the meaning of 'concerned'.
Under Section 80, an opportunity is to be given to the person concerned.
As per Section 42, where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business concerned.
The GST Council should seriously consider appointing an English teacher.