GSTR-1 require filling detail of Credit/Debit Notes and Amendments to details of Outward Supplies of earlier tax periods. It is understood that one pertains to scenario where Invoices are not revised but credit/debit notes are issued and other pertains to wherein invoices are revised.

The dividing line between the two is very thin & would lead to wrong submission of Data. The report also does not differentiate it clearly.The two details should be merged for simplicity of the return.

In proposed GST, Non-CA Tax Professionals are not recognized to issue separate reconciliation statement in respect of assesses covered by Tax Audit U/s 44AB of Income-Tax Act. This is totally unjust & causes strict hurdle for compliance under GST - See PDF Attachment -

#GSTReturns It is very good for us, I hope it will activate as soon as possible. I want to thank to our government and I want to give a suggestion that it must be transparent to all over the people of the country. it is very important to to make it very easy.
Thank you :)

Base document in GST is GSTR-1. The information submitted in GSTR-1 will auto-populate GSTR-2 and GSTR-3. The details of the revised Invoices and Debit Note and Credit Note will also be auto-populated in GSTR-2 through the Information submitted in GSTR-1. Submission of correct Information in GSTR-1 is of primary Importance.

Purchaser would suffer on any incorrect information submitted by Supplier in GSTR-1. What would be the check or penalty on supplier if he furnishes incorrect information.

GSTR-8 contains reference to sales return. When GST only refers to inward and outward supplies, how come there be sales return. It should have been outward supplies return.

The very logic of requiring each and every detail in Annual Return defies everything. When the Government is asking for filing the monthly returns, an option may be given to rectify the errors in subsequent returns.

Seems that GSTR-8 has been prepared in haste so that the Business Report on returns may be rolled out early. Either there would be no auto-population in GSTR-8 as the forms does not contains any reference to auto-population other than S.No 1 and 2. If it is so then if the government expects the dealer to fill them manually then it is highly irrational. Why the data for manual returns cannot be used for GSTR-8 for auto-population with the option to edit.

For simplicity, it has been provided that the details would be autopopulated but who is going to fill them a common citizen of India who is working hard day in day out to carry out his business. There are so many technical terms that its nearly impossible that mistakes would not be committed in filing the return. Government should be a facilitator and not a hindrance in conducting the business. It rarely seems from the compliance requirement from GST.

After Going through the returns procedure, I do not see how GST would be a dealer friendly measure. Does the government wants the dealer to be engaged in filing of returns and compliance only. These are highly irrational requirement from the dealers and needs to be brought down seriously. There would be GSTR-1,GSTR-2, GSTR-3,GSTR-8, Cash Ledger, ITC Ledger and Tax Liability Ledger for Normal Dealers. Extremely Illogical

AS ALL TIN NUMBERS LINKED TO PAN NUMBERS, IT IS EASY TO TRACK THE TURNOVER OF THE ASSESSEES.ALL THE DATA IS CAPUTRED IN GST RETURNS.IT IS CUMBERSOME FOR SMALL AND MEDIUM SCALE SELLERS TO DEDUCT TCS FROM THE CUSTOMERS.SO ABOLISH TCS FOR SALE OF TIMBER FOR SMALL AND MEDIUM ENTERPRISES.GOVT BODIES AS A SELLER OF TIMBER CAN COLLECT TCS

Surprised to see separate returns for TDS. How can WCT be in GST? We need to make GST a robust and dynamic tax system and for that we require dynamic Government babus who will think out of box. I request Babus to study report on GST prepared by task force constituted under 13th Finance Commission. Also, study how GST being implemented in other developed country. Hope GST will not be old wine in new bottle. Change yourself for new GST.