Taxes are necessary, not tax officers

If we compare the State tax officers with that of Central, the difference is in multiples, may be ten times or even more?

If we go by the draft GST Law, the mindset of existing excise, service tax, VAT all put together is evident from the basic structure of law.

All provisions of VAT laws and Central Excise, Customs and Service Tax has been blended to include all types of returns, audits, inspections, preventive, search, seizure and all penal provisions have been retained. Further the scrutiny by departmental officers, special audit and each and every possible thing have been included?

We are far away from "respect the tax payer" era and putting in place laws like the model GST law which do not treat the tax payer in a positive manner in any aspect.

When you have a perfect system of bi-annual service tax return, why not replicate it in GST? Why one need a monthly return and then an annual return and again a report by a CA for the same returns/period?

This is called multiplicity of work without any revenue collection objective.

When tax is to be paid each month, let the return to be filed bi-annually with a provision and time line to revise the return, what purpose all these audits by CA, annual return etc would serve?

Your idea of giving this work to a new department is an out of the box idea which will never allowed to be in place in our Country.

There are all types of exclusions from the input tax credit - in fact all the VAT laws have been blended to make these.

Arbind Aggarwal

Schneider1 Schneider1 19/08/2016