the essay of 2 July 2025 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"> </head> <body bgcolor="#FFFFFF"> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">JULY 02, 2025</font></strong></font></font></p> <p align="center"><font color="#FF6633" face="Verdana, Arial, Helvetica, sans-serif" size="2"><strong> GST at 8: Still Loading…</strong></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><u>By Vijay Kumar</u></strong></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2025/JestGST02072025.PNG" style="height:316px; width:475px"/></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>A </strong>new tax system was born-not with the gentle hum of reform, but the explosive fanfare of a reality show premiere and they called it... GST. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">GST promised to unify the Nation's complex tax web. And to some extent, it did-like how a nationwide pothole unifies drivers in shared despair. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Midnight Launch Ctrl+C </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">India rang in GST under the moonlight. TV anchors yelled <em>"historic"</em>, Twitterati (whatever you call them after X?) declared <em>"chaotic," </em>and confused shopkeepers googled, <em>"What is GST?" </em>followed closely by <em>"How to cancel GST registration without going to jail." </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The promise? <em>"One Nation, One Tax."</em> The delivery? </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">VAT, Service Tax, Central Excise, and other sundry cousins packed their bags, quietly-and probably started a WhatsApp group called <em>"Retired but Relevant." </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Slabs, Tabs, and That Guy Still Asking, <em>'Why Four Rates?' </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Four rates: 5%, 12%, 18%, 28%-plus exempted, zero-rated and cess. GST turned every invoice into a Rubik's Cube. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Portals, Pandemonium & The National Meditation Website </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">If the tax system is a building, the portal is the door you knock on, only to discover it's sometimes a wall. Chartered Accountants quickly discovered that logging in could be a transcendental experience. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Every month-end brings a surge in Google searches for: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- GST portal not loading. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- GSTR-3B due date extension please. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Is it illegal to cry while filing returns? </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Headlines That Deserved to Be Real </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- GST Completes 8 Years, Celebrates By Charging Itself Birthday Cess </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Cake not included in Input Tax Credit. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Microsoft Excel offers condolences. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Logic seen running away </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Interview with GST – Still Confusing After All These Years </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">JG: Welcome, Mr. GST! You're eight now. How does it feel? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">GST: Like a schoolkid with a report card that says, <em>"Shows potential. Needs focus." </em></font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">JG: The most common complaint about you? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">GST: People say I'm complicated. But have they tried filing taxes while watching a Bollywood climax with missing subtitles? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">JG: What do you wish people understood about you? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">GST: I tried to simplify taxes. But India has 29 states, 22 languages, and one billion opinions. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">JG: Final message to the taxpayers? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">GST: Please update your email. I can't keep sending notices to Gmail accounts you don't check. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">What GST Has Taught Us (Besides How to Panic at 11:59 PM) </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">In eight years, GST has taught India: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">1. The Art of Patience: Nothing, not even love, tests your tolerance like a GSTR upload. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">2. The Virtue of Googling: One does not simply walk into Input Tax Credit-one Googles it 40 times first. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">3. Pan-India Solidarity: We all now suffer portal failures together. North, South, East, West-we refresh as one. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">4. Creative Excuses:<em> "GST didn't allow me"</em> has become a legitimate reason to miss deadlines, weddings, and your boss's calls. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">5. And perhaps most importantly:<em> "Trust, but screenshot everything." </em></font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">A Birthday Toast (And a Tax Invoice For the Cake) </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">To GST- </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- You brought structure, yes. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- You brought stress, definitely. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- But you've also modernized the backbone of Indian business, one Excel sheet at a time. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- From startups in Bengaluru to paan shops in Patna, from crorepati corporations to freelancers selling logo designs on Instagram-everyone has felt your digital touch. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- You were ambitious. You were bold. You were glitchy. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- But you've grown up in public, and somehow-despite it all-you've stuck around. That counts for something. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">So, here's a toast (at 18% GST, of course): </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- May your portals be fast. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- May your slabs be fewer. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- And may your acronyms finally make sense-someday. </font></font></p></blockquote> <p align="justify"><font color="#009900"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Happy 8th, GST. You may be a mystery, a menace, and a meme...</font></font></font><font color="#ff0000"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"> But you're ours. </font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">LETTER TO THE EDITOR: <em>"Dear GST..." </em></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Dear GST, </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">It's been 8 years. I've changed my bank account, my phone, and my belief in the system. You remain a riddle with a portal. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><em>Yours in ITC hope, always confused, always compliant. </em></font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">On 01.07.2017, I wrote in TIOL, <u>GST is here - Enjoy the inevitable</u></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">From 0000 hours of today, every Taxpayer, rather every Indian is assumed to be fully aware of all the pristine legislative provisions, for as they say, <em>'ignorance of Law is no excuse'</em>, especially on the part of taxpayers. Tax officers, lawyers and judges are exempted. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">As a nation, we get the tax we deserve and anyway as God runs this country, if there's a problem, He will fix it, somehow. And if you don't believe in God, soon you will. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The Prime Minister said GST is a collective effort - you can't blame anyone individually. Most of the decisions of the GST Council have been unanimous </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Before a medicine is launched, they usually test it on rats and rabbits, but perhaps no such facility exists or is legally required before a tax is imposed. Unfortunately, unlike the bitter pill, you have no choice with taxation - of refusing to swallow. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Now that GST is in force, I hope the tax officers will read (and perhaps understand) all the simple laws, before they embark upon enforcing them. I fervently hope that all the experts and consultants will read and understand those laws before they advise and preach on GST. As of now, we may also seek the help of astrologers, vaasthu experts and godmen. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">GST is so simple that chartered accountants, lawyers and judges can't understand it. All the existing issues are brought forward and several added merrily. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">A famous poet was asked the meaning of a poem he wrote. He replied, <em>"When I wrote it, only God and I knew what it meant; now, only God knows". </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Maybe we need an overhaul and we should start with the assumptions that: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">1. All taxpayers are not in business for cheating alone. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">2. Taxpaying is not the only activity of the taxpayers. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">3. Tax Department is not the only agency harassing the taxpayers. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">4. Complicating the laws and procedures will not bring in more revenue. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">5. Technology should assist the taxpayer and the government instead of making life a nightmare. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">6. Taxpayers deserve respect and tax collectors are servants of the State. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">7. Tax collectors should assist the taxpayers in compliance, not book cases for the impossible. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">8. If the system does not work, it is the fault of the government and not the taxpayers. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">9. Taxpayers cannot be punished for the blunders of the government. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">10. We can certainly do it. We are capable of running a huge railway system, sending a space probe to orbit Mars, holding elections for about 90 crore voters. Can't we run a simple tax system? </font></font></p></blockquote> <p align="justify"><font color="#009900"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">If you (government) poke industries like this, they will run away; But will they? </font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The Indian citizen knows very well how to face the fury of nature and the calamities it brings, without foreign assistance or an additional Cess on GST. Look at the happy faces in Mumbai enjoying an annual urban flood. The Indian taxpayer is no different. He knows how to withstand the fury and might of the Government and its army of officers meant to serve. It is really one of those Indian mystical secrets that quite well-educated, rather rich businessmen suffer silently the hurricane of government fury, just for the fun of running their businesses. In a GST case before the Supreme Court, one of the judges is reported to have stated, <em>"<u>if you (government) poke industries like this, they will run away</u>"</em>. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">No! your lordship. They will not run away, they will stand and face all the humiliation, all the difficulties, all the tax terrorism, just to stay in business. Here, taxpayers don't run. They screenshot. And then they file. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Whether GST is a boon or bane, it is here to stay and when it's inevitable, let's learn to live with it. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">CBIC Commendation Certificate on the occasion of 8th GST Day </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Before I sign off, a salute to all 26 officers and two zones, Thiruvananthapuram and Jaipur receiving CBIC commendations this year-but especially to one who turned policy into</font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2025/JestGST020720251.PNG" style="height:570px; width:412px"/></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">propulsion. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Scene: TIOL Congress in Mumbai on 1st March 2025. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Heated discussion on Retrospective Taxation and Mr. SK Rahman, Chief Commissioner was the lone defence for the Government while top lawyers and Industry leaders were vociferous critics of retrospective legislation. Mr Rahman in his humble slow tone defended the government and highlighted the retrospective legislations in favour of the taxpayers and observed that even retrospective taxation is for the social good of the citizens. I saw a senior departmental officer congratulating him with the words, <em>"we are proud of you"</em>. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Thiruvananthapuram: Where GST Took Flight.Top national performance in GST registrations and appeal disposals: </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">While appeal files gathered dust and registrations bloomed annexures across India, one zone stood out for its spectacular trajectory: The Central Board of Indirect Taxes and Customs (CBIC) has conferred 'Commendation Certificate' on Thiruvananthapuram CGST Zone for its outstanding performance in two core areas of GST administration: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Processing of GST Registrations (with 55% of applications processed within 7 days as against the national average of 17%.) </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Disposal of GST Appeals (with 83% of appeals filed during the year successfully resolved.) </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Helming this fiscal feat is SK Rahman, Chief Commissioner. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Right there in Thiruvananthapuram is ISRO's Vikram Sarabhai Space Centre, where rockets (launch vehicles) routinely leave the Earth's atmosphere-and apparently, so do GST metrics under Rahman's command. In a place where orbital velocity and registration velocity share the same pin code… GST isn't just levied-it's launched. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">While the CBIC hands over certificates, we raise a salute-not just to a zone that's thriving, but to an officer who can turn policy into propulsion. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2025/JestGST020720252.PNG" style="height:293px; width:339px"/></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Here's to SK Rahman, a Chief Commissioner who proves that whether you're handling rockets or registrations-trajectory is everything. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">If you've filed GST without tears this year, you deserve a certificate too. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Chief Commissioner SK Rahman with Kerala Finance Minister KN Balagopal and Superstar Mohanlal at the GST Day function in Thiruvananthapuram on 1st July 2025. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Happy Birthday - again </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">You've outlived jokes, reforms, and a thousand FAQs. Happy Birthday, GST-may you age gracefully, and load faster. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Jest GST For the amused, the bemused, and the over-taxed. </font></font></p> <p align="justify"><font color="#ff0000"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Until next week </font></font></font></p> <p align="justify"><strong><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Comments/feedback welcome at <a href="mailto:vijaywrite@tiol.in">vijaywrite@tiol.in </a> or 9848111243 (WhatsApp) </font></font></strong></p> </body> </html>