Tax practitioners of Gujarat have urged state GST administration that assessment and reassessment of cases of previous years, whose deadline ends on March 31, 2019, should not be affected because tax officials are deployed on election duties. They have also asked the administration to clarify how to file GST returns for the month of February as the revised rules and GST system are not in sync with each other.
In a letter to Chief Commissioner of State GST in Gujarat Tax Advocates Association of Gujarat said that the deadline for completion of the assessment of FY 2014-15 and for a reassessment of 2013-14 ends on March 31, 2019. “A situation may arise wherein an advocate or a consultant may appear for hearing but the official is on election duty. Later on the official, unaware of the developments, passes judgement to meet his deadline,” said the letter.
Another problem highlighted in a letter is the revised guidelines for filing monthly GST returns. However, the GST system is still tuned to file returns as per previous norms. “If we follow revised guidelines, the system is not accepting it. If we file returns as the system is tuned, we will violate revised rules. There is no way we can comply with both requirements,” said Sunil Keswani, secretary of TAAG.
TAAG also reminded authorities about revised guidelines for utilization of Input Tax Credit, which mentions the sequence in which Integrated GST (IGST) credit will be utilized against payable tax. “Even if a businessman has pending credit, he has to pay fresh tax if both are not in same category. Similarly, CGST credit in one state is not allowed a set up against CGST payable in other state, even though there is no provision in the law which prohibits such set off,” said Keswani.