Adv. Sanjay Sharma, the recently elected President of the Sales Tax Bar Association (STBA), is set to present key concerns related to Goods and Services Tax (GST) implementation at the Grievance Redressal Committee (GRC) meeting today.
The meeting, which will be attended by the Principal Chief Commissioner (PCC) of CGST Delhi Zone and the Commissioner of Delhi State GST, aims to address major difficulties faced by taxpayers under GST.
STBA has highlighted several pressing issues affecting businesses and taxpayers, particularly regarding GST registration, compliance, and appeal processing delays. One of the primary concerns pertains to the lack of clarity in documentation requirements for businesses operating in shared premises, such as co-working spaces, metro station shops, and similar space-sharing arrangements. STBA has urged that either the GST registration form explicitly lists these requirements or that officers be instructed not to demand unnecessary documents without legal backing.
Additionally, STBA has flagged technical and procedural hurdles faced by taxpayers, including the absence of an option to withdraw or edit GST registration applications post-submission. This has resulted in unnecessary pendency and rejections due to minor errors. The association is advocating for a facility that allows modifications within a defined timeframe to minimize procedural bottlenecks.
Another crucial issue is the need for mandatory notice viewing before portal access to enhance communication and compliance. Drawing from the erstwhile VAT regime, STBA suggests implementing a feature where taxpayers must acknowledge pending notices before proceeding with GST portal activities, ensuring timely response and reduced disputes.
In the context of the GST Amnesty Scheme, STBA has raised concerns over the mandatory requirement of DRC-03A in SPL-02 applications. Many taxpayers face difficulties due to partial acceptance of appeals or direct payments via the Electronic Liability Register (ELR), making compliance with DRC-03A submission practically impossible. STBA calls for alternative proof of payment or auto-adjustment mechanisms to streamline the process.
Moreover, the association is seeking an extension of the deadline for Amnesty Scheme payments from March 31, 2025, to June 30, 2025, citing significant delays in appeal processing due to manpower shortages in the Delhi SGST office. Currently, only two officers are managing appeal cases, making it challenging for taxpayers to determine their final tax liability before the deadline.
Adv. Sanjay Sharma is expected to strongly advocate these concerns during the meeting, urging GST authorities to implement necessary changes to enhance efficiency, reduce compliance burdens, and ensure fair treatment of taxpayers. The outcome of the discussions will be keenly watched by businesses and tax professionals alike.
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