1.Penalty should be charged according to turnover or tax payable of dealer.
2.Revise Return option should be on portal.
3.There should be a law or date of opting out and in for composition scheme.
4.There should be an option to rectify all the application of filing new application instead of old.

1.GST Return should be filed at once like GSTR-1 on the quarterly basis, it should be in excel format. And on yearly basis for composition dealer.
2.Interest can be imposed on late tax paid. There should be only option of paying tax, the same can be adjust, wherever you want to adjust.
3.Penalty should be adjust from input tax credit available to the dealer.
4.Penalty should be charged according to turnover or tax payable of dealer.
5.Revise Return option should be on portal.

Dear GST Council,
As decided earlier by the council those persons taken new GST Registration are allowed to apply for cancellation which functionality has been already enabled but neither any approval received nor any confirmation received. I have already filed grievance for many cases after applying for cancellation. Hence it's my humble request to give approval as soon as possible for cancellation which would result in free from unnecessary compliance.
Thank you.

HON'BLE P.M.SIR,GST TRAN 1 REVISION WAS ALLOWED ONLY THOSE WHO COULD NOT FILE ON 27.12.2017,DUE TECHNICAL PROBLEMS.A DECISION TO PERMIT REVISION OF GST TRAN 1 FOR ALL ASSESSEE WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF NOTIFICATION MAY BE CONSIDERED BY AN AMENDMENT TO GST ACT.AFTER THIS THERE MAY NOT BE CASES OF REVISION OF TRAN 1.

Provide a clarity on post supply discounts as there is a lot of confusions regarding on tax-ability on post supply discounts.Further specify a uniform invoice format ie. usage of special characters & alphabets etc in order to simplify matching process of invoices.

1) GST amount should be round off. As we seen that while reconciling GSTR-2A it's found that there are difference between GST Amount by 1 paisa & 2 paisa, even taxable is same. #AmendmentSrNo.1

2) To reduce the late fees to minimum Rs. 1000 for the registered person whose turnover is less than Rs. 50 Lacs. As in income tax Rs. 1000 late fees for the person whose income is less than Rs. 5 lacs. Mostly small service provider are affected so it's necessary to reudc the late fees. #AmendmenSrNo.2

allow quarterly payment of taxes for assesses whose turnover is less than 1.5Cr, this small scale assesses cannot pay monthly taxes due to it takes more than month to receive money from
debtors

We are in Construction Industry.We have 2 recommendations as under :
1.Ours is an inverted rate structure.Not.No.15/2017-CT(Rate) & 12/2017-IT(Rate) both dated 28-6-2017 do not allow us claim refund of unutilised ITC. We recommend that this restriction should be removed & we should be allowed to claim refund.
2.Our projects are in different States with separate GST registration. In some States, ITC gets accumulated & in some States, we have GST liability. Set off should be permitted.

All returns were extended but ITC-01 for fresh registration was not extended. many lost the Input so with no option leftout they try to sell at higher price and also without bills to compensate the loss. Its not healthy practice so levy latefees and allow to file ITC-01 for new registered taxpayers.

I am from Agricultural family. we have to pay GST on borewell for agri irrigation. As a farmer, we are forced to pay very huge amount as GST. We have to earn for atleast 3 month to compensate that loss. Kindly provide exemption for borewell service of agricultural