The Discussion Paper has envisaged a model of dual GST which has got certain structural defects that need to be pointed out for correction before the second Paper comes out. The proposed GST is an under achievement compared to the professed idea of a conceptually correct GST. It is an imperfect GST which has four rates with probably numerous exemptions, four thresholds, several taxes outside GST, a highly complicated system for inter-State credit of input tax and finally with no certainty that States will always abide by the fixed rates of tax. It is destined to be more complicated and ill administered than now. Revenue increase It has been claimed that the GST will be “collectively positive-sum game” since it will give “more relief to industry, trade, agriculture and consumers and at the same time revenue will also increase for Centre and the States due to widening of tax base and better compliance”. This expectation is futile. GST is nothing but an amalgamation of existing taxes and there is no expansion of tax base. Even tax compliance cannot improve since even now it is the same VAT principle working in the Cenvat and State VAT. Moreover taxpayers and Government cannot win at the same time in terms of revenue. It is a zero-sum game and not a “collectively positive-sum game”.

Inter-state credit of input tax-IGST

Under the IGST model the Centre will transfer to the importing State the credit of IGST used in payment of SGST and thus will act as a clearing house mechanism. It is quite complicated involving millions of transactions relating to payment of tax to the State, transfer of tax from the selling State to the Centre, again transfer from Centre to the buying State by book adjustment through computer system which will have to be by any standard a hugely efficient inter-netting edifice dealing with auditing by States and the Centre, monthly, quarterly and yearly statements by Centre and states which have to be matched. We must not underrate the matching of million of entries. It will be a highly complicated and burdensome administration the magnitude of which can only be imagined but not realised right now. There would be a serious problem about transfer of funds from the recalcitrant states to the Centre as it has happened earlier. One important thing has not been explained and it is this: why and how IGST is better than State to State input credit system without Centre coming into the picture, that is, the normal system which works on the principle of Cenvat. For example, the Maharashtrian seller pays the SGST to the Maharashtrian Government, adds the tax amount in its invoice to the buyer and then sells it to the Rajasthan buyer. The buyer then takes the credit of the tax and pays the due SGST on the value added product to the Rajasthan government. This is much more simple and can be administered by the States between themselves. If the reason for not accepting the normal system is that the predominantly exporting States would gain compared to the importing States, then the same situation will remain even in IGST also. It will always remain whatever system is accepted. I do not find any reason why the advantages claimed in the Discussion Paper such as maintenance of uninterrupted ITC chain on inter-State transactions, self monitoring model, etc. are any special to IGST. They are equally the attributes of the normal system of inter-State credit under VAT. Thus, there is an element of overplaying the advantages of IGST which would be so complicated and ultimately will become a bigger tax jungle than the existing one.

Dual control on same tax base

A very important point is that on the common base of tax, there will be two collectors, one the Centre and other the States. In no other model of GST in any other country such a situation exists. In Canada which is most comparable to India, the tax base is common (combination of Central taxes) and on the top of it there is a State sales tax. But two authorities do not collect on the same tax base. Dual control on the same tax base is a typical diarchy which only leads to anarchy.

Zero Rating of Exports

It has been claimed in the Paper that export would be zero rated. It gives a wrong impression that export was not being zero rated earlier. The fact is that it was zero rated earlier also. The extra that will happen will be that some taxes which are not being refunded to the exporter now will also be refunded like entertainment tax, luxury tax, tax on lottery, betting and gambling, State cesses and surcharges, which will be enmeshed in the tax base. Thus, there will be just a marginally extra refund to the exporter. Just saying that ‘export would be zero rated’ gives a wrong impression.

GST on imports

Levying CGST and SGST on imports will make it costlier. It will be considerably more than the present levy equivalent only to the Central Excise duty. Though the higher countervailing duty will be vatable, the benefit will only go to those who either manufacture or sell and pay duty. Sectors which do not pay duty such as construction sector, railways, projects assembling manufacturing plant, electricity, newspaper, etc. will get no credit and will have to bear the extra burden of tax.

Conclusion

It would have been much better to make a dual GST by combining all Central taxes into one, all State taxes into another and allowing State to State credit following Cenvat principle. This is what has been proposed by Vijay Kelkar, chairman of 13th Finance Commission in his recent speech on the occasion of the 3rd National Conference of Assocham on GST on 29th June, 2009. That would have removed most of the problems which the proposed GST envisages. It is never too late to change the mind to avoid a permanent disruption of the tax system. – www.business-standard.com

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Recently there was paper proclamation by the Income Tax Department that the Department is not sending any mails to the assessees regarding refund. Due to the fact the link given to you is not working. So in future plz. don’t try to click such messages. After opening this may demand Bank A/c No. and password etc. So take Care

With Regards
CA Manohar Ayalane
Nanded
94221 70627

On Mon, Dec 21, 2009 at 2:07 PM, Prakash S. Shah <psshahca> wrote:

Dear professional collegues

One of our client has received the following email. I am not sure whether this is something genuine or some phishing activities are going on. Becuase when you click the link, it says that the site is blocked as forgery site. Can anyone throw some light on this?

Tax Refund Notification – ICICI Corporate Banking After the last annual calculations of your fiscal activity, we have determined that you are eligible to receive a tax refund of Rs. 82,070. Please submit the tax refund request and allow us 2-3 days in order to process it. Click Here to submit you tax refund request Note : A refund can be delayed a variety of reasons, for example submitting invalid records or applying after deadline. Best Regards Tax Refund Department Department of Revenue, Ministry of Finance, Government of India

Thanking you

Prakash S. Shah

Partner

Prakash S. Shah & Co.
Chartered Accountants

1, Suryaphul

882/B Bhandarkar Road,

Deccan Gymkhana, Pune 411 004

Phone: 020-25654433/25662533

Moreever If u click on the given link it will open a website which is not an official website of any bank and income tax department

On Mon, Dec 21, 2009 at 2:07 PM, Prakash S. Shah <psshahca> wrote:

Dear professional collegues

One of our client has received the following email. I am not sure whether this is something genuine or some phishing activities are going on. Becuase when you click the link, it says that the site is blocked as forgery site. Can anyone throw some light on this?

Tax Refund Notification – ICICI Corporate Banking After the last annual calculations of your fiscal activity, we have determined that you are eligible to receive a tax refund of Rs. 82,070. Please submit the tax refund request and allow us 2-3 days in order to process it. Click Here to submit you tax refund request Note : A refund can be delayed a variety of reasons, for example submitting invalid records or applying after deadline. Best Regards Tax Refund Department Department of Revenue, Ministry of Finance, Government of India

Thanking you

Prakash S. Shah

Partner

Prakash S. Shah & Co.
Chartered Accountants

1, Suryaphul

882/B Bhandarkar Road,

Deccan Gymkhana, Pune 411 004

Phone: 020-25654433/25662533

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One of our client has received the following email. I am not sure whether this is something genuine or some phishing activities are going on. Becuase when you click the link, it says that the site is blocked as forgery site. Can anyone throw some light on this?

Tax Refund Notification – ICICI Corporate Banking After the last annual calculations of your fiscal activity, we have determined that you are eligible to receive a tax refund of Rs. 82,070. Please submit the tax refund request and allow us 2-3 days in order to process it. Click Here to submit you tax refund request Note : A refund can be delayed a variety of reasons, for example submitting invalid records or applying after deadline. Best Regards Tax Refund Department Department of Revenue, Ministry of Finance, Government of India

Thanking you

Prakash S. Shah

Partner

Prakash S. Shah & Co.
Chartered Accountants

1, Suryaphul

882/B Bhandarkar Road,

Deccan Gymkhana, Pune 411 004

Phone: 020-25654433/25662533

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The Prime Minister’s Economic Advisory Committee (PMEAC) has favored single slab each for goods and services or one common rate for both under the proposed goods and services tax (GST), unlike the proposal mooted by the states.

PTI – 21th Dec. 2009

The centre could follow the pattern in which there is only one rate for goods and one rate for services, or one rate which is common to both goods and services,” Prime Minister Economic Advisory Council Chairman C Rangarajan told PTI.

He added that there is an advantage in having single uniform rate. When asked whether precious metals should have separate slab as suggested by empowered committee of state finance ministers, Rangarajan said, “I think the advantage lies in having one single rate.”

A discussion paper floated by the empowered committee suggested two main rates for goods, besides a special rate for precious metals. However, for services the committee proposed just one rate. It also suggested that some goods be exempted from the proposed GST.

The committee further expected that the Centre will follow the same structure for GST as mooted by it.

However, a task force set up by the 13th Finance Commission has suggested a single GST for the Centre and the states, though the rates proposed are different for both. For the Centre, it suggested five per cent GST rate, while for the states it proposed seven per cent rate.

The Goods and Services Tax, the proposed uniform indirect tax regime, will do away with most of the prevailing indirect taxes such as excise duties and service tax levied by the Centre and the state-level taxes such as octroi, VAT and others.
Ideal situation

Tax experts believe that a single rate, as suggested by the 13th Finance Commission, would be an ideal situation but not the one to start with.

“One rate for GST is an ideal thing to do but not to start with. This could be achieved in the long-run, once the new regime is established well,” said KPMG Executive Director—Indirect Taxes Paratik Jain. Jain also pointed out that the introduction of the tax can be delayed from the scheduled deadline of April 1, 2010 to October 1, 2010, saying many work is left to be done. With lots of structural work still to be done like the Constitutional amendment, the GST Draft Bill to be tabled in Parliament and most importantly the rates to be finalised, there are voices from various quarters that the GST introduction could be delayed.

Tax compliance
Last week, Chairman of Empowered Committee of State Finance Ministers Asim Dasgupta had said GST would have four slabs and and are likely to be unveiled within 15 days

Among GST tax slabs, it would be zero for exempted items, one standard rate for majority of the goods and services and another having a moderate rate, he said.

Precious metals are likely to continue to attract one per cent. This has to be done to bring uniformity in tax compliance for the business community and to facilitate them to maintain only a single book of accounts for both state GST and Central GST tax payment, Dasgupta.

Impact of GST on retail should be examined

Financial Express- 21-12-2009

Modern trade or organised retailing is emerging as an accepted and preferred model for doing business in India as they offer increased product choice – all under one roof, enhanced shopping experience as well as value for money. Introduction of Goods and Services Tax (GST) in India is a certainty and its impact on the retail sector is equally crucial to examine. It is believed that traders, including retailers, would be one of the biggest beneficiaries of this harmonised system of taxation. Although retail sector has succeeded in evolving as an organised revenue generating sector, it still continues to be fraught with some inherent challenges posed by the current indirect tax regime.

CENVAT credit of input taxes—Inability to offset the input excise duty (on procurement of goods) and service tax (on procurement of services viz rentals, freight, advertisement, other business related services) against the output tax (possible only value added tax), leads to cascading of taxes. Given that the output VAT can be (currently) discharged only through utilizing the input VAT, the input service tax (largely on account of rentals) becomes a cost in the system. The ability to pass on this additional cost to the final consumers depends on market dynamics and therefore, may lead to reduction in margins. This issue of inability to offset the input taxes should get resolved once GST is introduced in India. This is for the reason that under GST, in the form in which it is currently contemplated, taxes on services would be available for set off against taxes on goods, (albeit cross credit between Central GST and State GST is not envisaged).

Even in case of retailers involved in provision of services, the quantum of input service tax credit (under the CENVAT credit regulations) available is unclear, since the regulation recognizes only manufactures and service providers (and not traders!). It is expected that GST would remove this anomaly since the taxable event for levy of GST would shift to ‘sale of goods’ from the current ‘manufacture of goods’, resulting in re-design of input credit regulations to include any buy-sell arrangement.

Lack of uniformity in State VAT laws – Another challenge currently faced by retail stores pertains to State VAT laws. The lack of uniformity in these laws with respect to rates of taxes, threshold limits, compliance requirements, etc lead to unnecessary compliance burden on the retailers….

PMEAC for one GST slab at central level

New Delhi: The Prime Minister’s Economic Advisory Committee (PMEAC) has favored a single slab each for goods and services or one common rate for both under the proposed goods and services tax (GST), unlike the proposal mooted by the states.

“The Centre could follow the pattern in which there is only one rate for goods and one rate for services, or one rate which is common to both goods and services,” Prime Minister’s Economic Advisory Council chairman C Rangarajan said.

He added that there is an advantage in having single uniform rate. When asked whether precious metals should have separate slab as suggested by the empowered committee of state finance ministers, Rangarajan said, “I think the advantage lies in having one single rate.”

A discussion paper floated by the empowered committee suggested two main rates for goods, besides a special rate for precious metals. However, for services the committee proposed just one rate. It also suggested that some goods be exempted from the proposed GST.

The committee further expected that the Centre will follow the same structure for GST as mooted by it. However, a task force set up by the 13th Finance Commission has suggested a single GST for the Centre and the states, though the rates proposed are different for both. For the Centre, it suggested five per cent GST rate, while for the states it proposed 7% rate.

The Goods and Services Tax, the proposed uniform indirect tax regime, will do away with most of the prevailing indirect taxes such as excise duties and service tax levied by the Centre and the state-level taxes such as octroi, VAT and others.

Tax experts believe that a single rate, as suggested by the 13th Finance Commission, would be an ideal situation but not the one to start with. “One rate for GST is an ideal thing to do but not to start with. This could be achieved in the long-run, once the new regime is established well,” said leading financial consultancy firm KPMG executive director-indirect taxes Paratik Jain.

Jain also pointed out that the introduction of the tax can be delayed from the scheduled deadline of April 1, 2010 to October 1, 2010, saying many work is left to be done. With lots of structural work still to be done like the Constitutional amendment, the GST Draft Bill to be tabled in Parliament and most importantly the rates to be finalised, there are voices from various quarters that…

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Life’s a game, sometimes you win, sometimes you lose.

But no matter what your cards in life,

Whether club, spade, or diamond,

Always remember – never play without a heart!

Best Regards,

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On Fri, Dec 18, 2009 at 4:17 PM, s s gandewar <s_gandewar> wrote:

Hi,
One of my client has created charge on its plant and machinery and building by filing form 8 manually i.e. before MCA became online.pd

Now while filing form 17 transaction number of creation of charge is being asked. What is the remedy?

Shyam Gandewar
Chartered Accountant,
Shri sai krupa,
Shivaji nagar,
Nanded 431602

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When you have father in law B/S then what is reason to surrender.
Both B/S of client and her father in law is sufficient proof of this gift.
AO can’t deny it because Act doesn’t give him power to deny transaction when both party’s B/S shows same transaction.
for extra papaer take a affidavite from father in law.

Thanks/Regards
Prashant Gupta

CA. Parag S Thorat
>

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I have been recommending you all to refer investmentguruindia.com for Free Daily stock market tips, analysis, reports and more. The one of the reason I recommended you all investmentguruindia.com is their research. They have good research. Yesterday (20/12/09) one of the their research article was used by Financial Express Newspaper & yahoo website showing their quality. Below is the links of the two

Yahoo Link – http://in.news.yahoo.com/241/20091220/1257/tnl-doll-ar-drums.html

Financial Express – http://www.financialexpress.com/news/dollardrums/556523/0

Important thing is that this website gives all service for FREE!!!

Why to pay when you get better service for FREE?

Click here to visit now

Disclaimer: All above views are of the user not of the investmentguruindia.com. While we have made efforts to ensure the accuracy of our content (consisting of articles, views, advise and information), neither this website nor the author shall be held responsible for any losses/ incidents suffered by people accessing, using or is supplied with the content. The views and investment tips expressed by investment experts and authors on investmentguruindia.com are their own, and not that of the website or its management. investmentguruindia.com advises users to check with certified experts before taking any investment decisions. Investment in mutual funds are subject to market risk so please read offer document before you invest. The Calls, views, advise made herein are for informational purpose and are not recommendations to any person to buy or sell any securities. The author does not accept any liability for the use of this column. Readers of this column those who buy or sell securities based on the information in this column are solely responsible for their actions. The author may have positions in any of the stocks mentioned in this column. The Recommendations made herein do not constitute an offer to sell or a solicitation to buy any of the securities mentioned. Readers using the information contained herein are solely responsible for their actions. The information and views contained herein are beleived to be reliable but no responsibility or liability is accepted for errors of fact or opinion. Editors may or may not have trading or investment positions in the securities mentioned herein. Also Read Disclaimer

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