#ModelGSTChap1 New concept of taxing supply of goods has been introduced without introducing legal frame work 'Supply of Goods Act' to provide mechanism of taxation without transfer of ownership. The Draft Bill seems to be a case of messed up copy paste exercise by a Superintendent of putting all circulars, show cause notices, appeals that were quashed by various judicial Forums in the form of Bill. It is a case of 'Ease of creating difficulty of doing Business' by Bureaucrats

Namaste India,
I am a B.Com Graduate, Sales Tax Practitioner mainly practicing accounts with supporting service registration,PAN, TAN, assistance with check post querries for attending trouble clearing of goods movement, assessment,audit & payment of taxes to department for Small, Micro business. I also serve salary class & small refunds in Income tax. In all these days in Karnataka by virtue of non-corporate audit under KVAT Act, 2003 I could make my living. Kindly continue it in GST, Sir.

Tax Practitioners fraternity serving the nation since 1922 & playing major role in collection of revenue to our Central & State Govt. from filing of tax returns & recovery of taxes. In spite of knowing this fact, TPs are ignored in Model GST Law. If this GST is enacted, Tax Practitioners will become unemployed & stand in the middle of the road. Therefore, it is prayed before our Prime Minister to introduce Tax Practitioners Bill covering all Tax Professionals in India.

As per the latest information provided by Income-Tax department against an application filed under Right to Information by one of our association members, it is evident that only 69,147, 69,133 & 69,630, Chartered Accountants signed Tax Audit Report for the Assessment Year 2012-13, Assessment Year 2013-14 & for the Assessment Year 2014-15 respectively. This is a clear indication of the non availability of required number of the Chartered Accountants both under the Income Tax Act and GST.

Once GST is introduced the number of assesses will increase and there will be a big need of professionals to serve the broadened tax base.But there is no such required number of CA for the certification process and that too are far and wide spread over the country will affect voluntary compliance. As per the latest information provided by Income-Tax department against an application filed under Right to Information by one of our association members,it is evident that there will be shortage of CA

About 6,100 Tax Practitioners enrolled by the Commissioner of Commercial Taxes in Karnataka on date which has also provided indirect employment to more than about 25,000 to 30,000 persons, in the State of Karnataka. Your kind self can imagine as to how many families are depending on this profession throughout INDIA. In case if the STP's are neglected in the GST stream, they may become burden to the society, as they become UN-employed.

1. All existing STP's may kindly be treated as TRP's. The Sales Tax Practitioners who are acting as vital Bridge between tax payers and the Commercial Tax Department preliminary from Commercial Tax registration, preparation of monthly/ annual tax returns, till conclusion of assessment & recovery of taxes, perform a major role in collection of revenue and compliance under the Commercial Tax Acts and Rules on behalf of dealers. It is the only major bread and butter to the fraternity.

We the Tax Practitioners under the indirect tax laws till date were confined to the sales tax/state Vat compliance work of the dealers and we are there since the introduction of the Sales tax and continued under the State Vat Acts. But in the proposed draft GST the tax practitioners were nowhere and we are feeling insecurity to our life and worried about our family, dependents and even for our future bread without butter. We request the government kindly consider tax practitioners under GST

Please issue a FAQ or Education guide so that people can understand the draft model law.This draft law can be understood only by Chartered Accountants, Tax Consultants. A common man will understand nothing out of it.

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A target based recognition and reward system for tax payers can also help in decrease the revenue loss.

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As it consumes lot of time, papers and other resources for invoicing, the provision must me made for clubbing the small value supply, continuously making by wholesalers/distributors to their clients.