Until the Goods and Services Tax Appellate Tribunal ( GTAT ) is established, a group of industrialists requested the central government to adopt a temporary provision to accept the appeal by accepting a partial amount from the taxpayer.
Industrialists and tax experts were invited to a conference organised by CGST and Central Excise, Indore, on Monday to provide feedback and ideas on various GST regulations.
In accordance with the outcome of the conference, it was stated that the process of establishing the GST appellate tribunal needs to be expedited quickly. Additionally, the department should accept appeals up until the end of the procedure, and a temporary arrangement should be developed for this.
The industrialists also proposed that the department accept the taxpayer’s appeal as a temporary solution while deducting 20% of the entire sum payable from the assesses.
Further advised the department to authorise local officials to verify documents for new GST registrations. “GST registration should be hassle-free and simple,” added the representative. The regional office should verify the documents in question at the local level for this.
After the introduction of the GST, the GSTAT has not yet been established. There is a lot of pressure on the central government from all directions. A lot of cases are still waiting in court after the GST was implemented since there isn’t an appropriate appellate tribunal to handle the problems.
Despite the fact that GST has an AAR, it only addresses minor problems like tax rates; it does not address the more significant ones. Additionally, the AAR’s application under GST is restricted, as are its judgements.
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