the threshold limit of 20L proposed, and composition tax fecility is detrimental to tiny and SSI and trades, with this facility and dis allowance of ITC to such dealers, and there customers, will not give a level playing field , and in a very short period the small enterprises will feel the brunt of prices and may also be wiped out from the scene, all the (really)concerned, please work on this and clarify the position after working on supply chain inwards and outwards.

good morning, while the move to accept comments, is commendable, we do hope the concerned,will give credence and importance to comments, dear sirs, please provide a quality, responsible working zone to registered tax practitioners also in the GST act. with due authorizations and responsibilities, it the practitioners who are the ground level antenna for the government to move the mechanism of GST, while we appreciate the efforts, we strongly urge a due place for tax practitioners

In respect to GST retun,If the set-off provision for taxation implemented, there should be very simple provision.All the amount of tax paid should be set-off against the GST payable. There should not be any complication of stock or unpaid tax etc.. further, all the return should be online either with digital signature or with electronic verification code mechanism. The penalty for late filling should be very token, otherwise,evasion will be increased due to heavy penalty.It should be simple-easy

There should be a provision to revise returns as genuine errors/mistakes will happen

GST Act, Rules and Regulations should be free of ambiguity. It should give very crystal and clear guidelines to assesse. This will reduce cost of tax collection by Govt.

It takes a lot of hard work to plant a tree , and its harder to even maintain it , check out #AISEC recent plantation and clean drives, https://www.facebook.com/environmentalsociety.org

The total of CGST + SGST + IGST = #GST Should not be more than 15 to 18 % Max as it would affect directly to End Consumer also, if one doesnt file #GST Monthly/Quarterly return as per slab Govt should block the trade activity should be immediately so that Govt Revenue collection is on time & revise return Cut off time should be Max within 3 Months..Govt should levy GST on Every Services Like Train,Air,Sea,Taxi,Auto etc etc like 2% Flat on Economy & 3-5% on Executive or Business class Fares

#GST filing Returns should be made monthly returns mandatory only for Annual Turnover or sales above 300 to 500 Lacs or else should be made Quarterly filing returns & Trading business also Quarterly. For All types of GST like State Centre Inter there should be only Single filing return or Dept of Called #GST otherwise purpose of GST is not met.

My humble suggestion is kindly allow tax payer to file revise return with a time limit.Kindly make GST Return simple. More annexure will confuse & purpose will be defeated. Before implementing GST internet connectivity should be made faster.

It is better to simplify the law and rules. It should be run on trial basis. Training should be made available to all department officials, tax practitioners and common business tax payers. Ultimately it should be able to use easily by all.