Revenue Secretary Sanjay Malhotra said that the Goods and Services Tax Appellate Tribunal (GSTAT) is in the final stages of operationalization and should start functioning by the end of this financial year. GSTAT is a body set up for resolving GST-related disputes.

According to a response to a parliamentary panel, over 14,000 GST appeals were pending as of August 2023. GSTAT will hear appeals against decisions made by the first appellate authority. It will consist of a Principal Bench in New Delhi and multiple state and area benches.

Malhotra also mentioned that the software for GSTAT is ready, allowing for a fully electronic, paperless operation. However, the IT infrastructure still needs to be procured.

It is now seven years. The Government should get in touch with the taxpayers and other stake holders to have a feedback on their grievances, suggestions, views and take necessary corrective measures wherever required. It will be a stich in time.

किसी भी नई व्यवस्था को लागू करने के बाद ही उसके pros और cons के बारें में जानकारी मिल पाती है। GST लागू हुए आज 7 वर्ष पूरे हो गए। इत्तिफ़ाक से नई सरकार का भी एक बदले हुए स्वरूप में गठन हो गया है। समय की मांग है कि सरकार taxpayers और GST से जुड़े दूसरे stake holders से सीधा संवाद करे और पता करे कि सब कुछ सही है या कुछ बदलाव और सुधार की जरूरत है। इसके लिए किसी professional agency को engage करके एक detailed questionnaire तैयार करना चाहिए और taxpayers और GST से जुड़े दूसरे stake holders से उनके विचार और सुझाव जानने चाहिए। आने वाले समय के लिए यह एक महत्वपूर्ण कदम होगा, taxpayers और सरकार दोनों के भविष्य के लिए।

Amid growing resentment against the handling of NEET and UGC NET by NTA, the Central Government notified that The Public Examinations (Prevention of Unfair Means) Act,2024 will come into force from 21.06.2024. It aims to prevent unfair means in the public examination systems.

Key takeaways:

–The Government had realized the difficulty in the initial roll out of the GST regime under the CGST/SGST Act and considered that GSTR 2A was not available initially in the Financial years 2017-18 and 2018 -19, during the implementation of GST;

– if a person has furnished the return for the month of September till 30th November, their claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October;

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