GST Technical Problems in Uttar Pradesh-List of 13 (unlucky) problems haunting the traders
The number 13 is considered an unlucky number in some countries. There are a number of theories as to how the number thirteen became associated with bad luck. These theories may or may not be true but for GST implementation in UP the number of 13 could turn out to be unlucky as the IT cell of the relevant Department in UP has prepared a list of 13 (Thirteen) problems reported as main culprits obstructing the GST implementations so far.
According to an office memo issued by Uttar Pradesh Commercial Tax (GST) Information and Technology Cell, despite the completion of four months from the implementation of GST in the State, traders are having a tough time in discharging their statutory obligations and maintaining the prescribed timelines due to problems faced by them in filing their returns on GSTN Portal and payment of taxes.
Based on the inputs from the field officers and problems reported by traders at the Head Office, the Cell has listed thirteen problems as under:
1. The traders who have opted for the composition scheme in the month of October, their dash-board does not have the option of filing GSTR-3B returns for the months of July, August and September.
2. The traders who had obtained registration during the month of August and September but are liable for tax from 1st July 2017, their dash-board/login do not show the option of filing GSTR-3B returns for the months of July and August.
3. The facility to rectify GSTR-3B return for the month of July has expired and the facility to rectify the GSTR-3B return for the month of August and September has not been made available yet. As a result, due to non rectification of erroneous return of any month, the return of the next month is not getting filed.
4. Traders do not have facility to revise return before set off of liability in GSTR-3B return for the month of August and September.
5. If, after filing GSTR-1, the purchaser trader do not carry out any of the desired processes (i.e. accept, reject, or modify), then no facility to modify/revise the GSTR-1 is available to the trader filing it.
6. Late fee has been waived for filing of GSTR-3B for the month of August and September. However, those traders who have only “submitted” GSTR-3B and had not filed it, late fee is still displaying at their Login.
7. After filing GSTR-2A, the system shows the error “saving under process”. Due to this return filing is considerably delayed.
8. In few cases, while generating challan at GST Portal, it shows an error of “invalid mobile number”.
9. For traders who have migrated on faulty Provisional ID and have also conducted business and filed desired returns, even after allotment of correct Provisional ID, there is no option is available to link all the transactions done on faulty Provisional ID to the correct Provisional ID
10. Those traders, who on the advice of the CBEC, in view of the problems of migration, obtained fresh registration, their returns for the earlier months are not getting filed. Also the facility to file TRANS-01is also not available.
11. In the case of “Non core field amendment” when the traders verifies it through digital signature, the “system error” message is displayed.
12 .Those traders who had opted for composition from 1st July, in few cases, “regular taxpayer” is displaying at their Login in current date. Also the frequency of return filing is also displayed as “monthly”.
13. Till date option of registration cancellation has not been made available at the Login of the traders. As a result, many traders who are under the threshold limit are not able to cancel the registration.
The department has sought more problems faced by the traders so that they can be presented for their resolution to the ensuing GST Council meeting on 9th November.