Conclusion
An issue which came up repeatedly during the various outreach
programmes conducted in every district of Telangana is the lack of
awareness on the GST law in general. Since the small taxpayers are
not aware of the law and procedures therein, they have defaulted
in filing of the returns as well as in payment of duty. This has
resulted in penalties and interest liability on delayed payment of
CGST/SGST. This has resulted in exploitation at the end of the
auditor/chartered accountant. The assesses were told that the zone
will conduct similar programmes which shall be in the nature of
one day educational programmes for group of 20 -25 TPs so as to
educate them on how on various operational aspects namely on
Registration, Cancellation of Registration, Date of Filing of
Returns, Refund Issues, Payment of Tax, Filing of Annual Returns
etc. through simulation exercise. This will facilitate the Taxpayers
to understand the law in simple terms and make them Tax
compliant. Since the general impression is that the law is very
complicated and requires professional expertise.
The zone feels that there is a need to strengthen the backup team
for technical issues, GSTN or otherwise. An officer at the tank of
Assistant/Deputy Commissioner under the DG Systems can be
posted in every zone who can look after all the System related
issues and act like a link between the Tax payers and Zone /GST
along with NIC officers.
The GST Public Grievances Committee constituted which
comprises of the officers of Central Government and State
Government can be held regularly so as to look into the problems
of then trade and resolve them within the framework of law. Apart
from this step, the Commissioners are also being advised to
constitute a grievance cell in their Commissionerates to look into
all issues which are raised by the various trade bodies/tax payers in
their jurisdiction.