76 Issues and Recommendation in GST, 28 in Income Tax and 9 In MCA for Today Protest by 200 Associations to FinMin

The Western Maharashtra Tax Practitioners’ Association has given call for All India protest against issues in GST, Income Tax, MCA. 130+ National, State, Regional and Parent Association from All Parts of Country joined the Protest Call, to address the problem of members of all said association. Our Association has also joined it to address the issues of our member.

This Recommendation Memorandum is prepared to convey the problem of Trade and Professional along with solution desired. This memorandum is prepared by committee from All Parts of Country – Delhi, Gujrat, West Bengal, Karnataka, Maharashtra. For any clarification in this regards Kindly contact to:

• Shri Narendra Sonawane – +91 98226 01617
• CA Swapnil Munot          – +91 90212 65137

Annexure I – Issues under GST along with recommended solutions

A) Issues in Input Tax credit

Sr. No.	GST Issue	Details of Issue	Required Solution
1	Time Limit to claim ITC appearing in GSTR 2A/2B	As per Sec 16(4), ITC can be claimed only upto due date of Sep month return of next financial year. This is causing lot of inconvenience and loss to small tax payer who don’t have proper account staff. When said tax is paid to government and appearing GSTR 2A/2B, restricting said ITC to taxpayer is big hardship under GST.	ITC is statutory right and there should not time limit to claim ITC which is appearing in GSTR 2A/2B
2	ITC denial if Payment is not made to supplier within 180 days	Sec 16 requires, reversal of ITC (with interest) if payment is not made to supplier   within   180  days,   from the date of invoice. However, it’s reclaim is allowed after payment to supplier.	GST  Law  should  not  specify  time limit for      payment          to         supplier.          Sometime supplier  himself  allow  credit  period  of more than 1 year. There is other law to govern payment compliance (MSME Act) and therefore GST law should not specify any time limit for payment to supplier. Also Interest should not be asked for this.

Sr. No.	GST Issue	Details of Issue	Required Solution
3	Compulsory 1% Tax Payment in cash	Recently government made mandatory 1% tax payment in cash, for certain class of taxpayer, inspite of ITC balance. Such provisions are making GST more complicated.	said provision should be removed, as it is ultra-virus to concept of ITC.   Also, we suggest, such complicated provision should not be introduced in future.
4	Time Limit for RCM ITC	There is confusion and different practices with regards to time limit for claiming RCM ITC. Whether it should be considered from ‘date of invoice’ or from ‘date of its payment’.	There should not be time limit for claim of ITC under RCM (once RCM liability is paid) or it should be linked from ‘date of payment’ of RCM liability.
5	ITC on Business Promotional Expenses	It is common practice that, business is required to give samples to its customer and distributors. Also, on some occasion’s gifts are given to stake holders by business. All these expenses are done in order to promote the business only. As per Sec 16, All ITC is allowed, if it is for furtherance of business. However Sec 17(5)(h) is restricting ITC on gift and sample, which is without any rationale.	ITC on All Business Promotion expenses should be allowed including Gift / Physician Sample, since without this, business cannot be done.
6	Delinking of ITC of CGST and SGST in GSTR 3B	While filling GSTR 3B, if CGST ITC is mentioned, then SGST ITC is populated automatically. (example  –  wrongly  taxpayer utilised excess SGST ITC from DRC 03, and now  he  want  to  reclaim  only SGST portion of ITC in GSTR 3B, but it is not possible)	Filling of ITC of CGST and SGST in GSTR 3B to be delinked or edit to auto populated tax should be allowed.

Sr. No.	GST Issue	Details of Issue	Required Solution
7	ITC Restriction under Rule 36(4)	Rule 36(4) is introduced to restrict ITC with cape of additional 20% ITC as compared with auto populated ITC. Then said rule is amended to restrict it to 10% and then further amended to restrict to 5%. Reduction in restriction is creating financial stress to taxpayer and also will attract future notices.Also It is very difficult (rather impossible) to keep track of limit on monthly basis.	It should be restored to original additional 20% limit.   Also, limit should be checked on annual basis and not on monthly basis.
8	Transfer of ITC/Cash ledger balance between Distinct Persons	Sometime Business situation may arise that, one GSTIN will have huge ITC accumulation and other will have GST liability cash. Since both GSTIN as under same PAN, they should able to transfer the ITC from one state to another state. This is creating financial stress to taxpayer.	Since GST is one nation one tax, it should allow for transfer of ITC/Cash ledger balance between GSTIN under same PAN.
9	Blocking Of ITC	Blocking of credit is unconstitutional as GST is already discharged on it to the Government. Also, said power are getting misused as there is no proper SOP	It is requested to Remove said provision or else should be applicable only in case of taxpayer whose track record is not good. Thus, proper SOP is to be given.
10	Very High Rate of Interest	In case of wrong availment of ITC/delayed payment of tax or any other reason, Interest is demanded at 24%/18%. This is very high. Due to financial crisis, tax payer is not able to make payment of tax and such higher interest rate, is very harsh and demotivating the compliance.	Rate of interest should be rational to recover government loss. It is recommended that interest should be equal to interest rate on refund or 1.5 time of interest rate on refund.

B) Issues in E Way Bill

Sr. No.	GST Issue	Details of Issue	Required Solution
11	Reduction in Validity of Period	Notification 94/2020 dt 22.12.2020 has  changed  Eway  bill  validity  from 100 kms to 200 kms for 1 day. If validity is expired and vehicle is caught, then penalty is demanded of 100% tax amount. Sometimes due vehicle failure, road condition, traffic congestion and other unforeseen contingency, vehicle cannot travel 200 km in one day. Asking taxpayer to go for   Extention   in   such   case   is not suitable every time.	Original Time limit of 100 km per day should restored again which was applicable upto Dec 2020. Also, it is recommended to policy drafting team, to kindly consider practical problems, before coming with such harsh provisions just because, you are finding some bogus Traders. We also recommend, Validity should not be kept for E way bill.
12	Relaxation of E Way Bill in case of E Invoice	Now E Invoice is made applicable to all Tax payer having turnover more than 100 Crore. E Invoice and E Way bill contain 99% same information. However, still both the document is required to be complained with, resulting in increase of compliance. Government intention of stopping bogus billing is now to large extend taken care by E Invoice.	For taxpayer to whom E Invoice is made applicable, for him E Way bill should be relaxed, since both the document is serving the same purpose. Revenue Secretary in Dec 2020 has given statement that, government is thinking on relaxing E way bill, if E invoice is prepared. We recommend government should implement it at earliest.
13	Minor Discrepancies in E way Bill causing penalties in lakhs and cores	Sec 129 of CGST Act levies very high penalty, if there is minor discrepancies observed in e way bill. This lead to increase in corrupt practices as well. Circular No 64/38/2018 GST dated 14.9.2018 issued to levy Rs 500 penalty for some discrepancies, however it doesn’t cover all clerical mistake.	1) Scope of said circular to be increased to cover below: Error in invoice dateExpiry of e way bill (but still vehicle was on road and travelling)Tax rate is wrongly selected in E way bill but description, value and HSN is correctly mentioned on E invoice and E way bill2. Also, maximum penalty should be levied in other clerical error, should not exceed 10% of tax amount or Rs 10,000/- whichever is lower. (presently same is 100%)   On initiating penalty proceeding, when tax is paid on goods, provision should be made for availability of its ITC to customer. Currently for releasing the goods from officer, tax is required to be paid and same is again required to be paid in monthly return to show its ITC to customer. This amount to double taxation.

Sr. No.	GST Issue	Details of Issue	Required Solution
14	Requirement to furnish details of RCM supply Transporter in GSTR 1	Since all big/MNC customer wants supplier to be registered under GST, transporter have obtained registration. In such case, transporter are not charging GST and supplying under RCM. While filing GSTR 1, transporter is required to mention, each supply line item wise details, even though no tax is payable by transporter. This is increasing unnecessary compliance to all transporter	Government has understood this issue and  in  ANX  1  [  RET1,  RET2,  RET3 Return system which planned to implement but never got implemented], government has removed requirement of line-item wise supply made under RCM. However, since ANX 1 is not implemented and GSTR 1 is continued, we request for removal of line item wise details   in   GSTR   1   for   supply made under RCM from supplier point of view
15	Extention of Validity of E Way bill – Practical challenge	Validity of E way bill can be extended only within 8 hours after it is expired. E Way bill expires at midnight at 12.00, it means practically validity can be extended only upto 8.00 am in the morning. This makes practically difficult as office staff are not available at morning 8.00 am always.	Generation of E way bill, is itself proof that supplier is tax compliant. Therefore, we recommend There should not be validity for E way bill. (Part B should be there but no validity). It should be valid till the delivery without any time limit. (OR)Revalidation of expired E way Bill should be allowed either before 24 hours or after 24 hours of its expiry (excluding Sunday or holiday)

Sr. No.	GST Issue	Details of Issue	Required Solution
16	Amendment in Part A of E Way bill	After preparing of E way bill, if it is observed that, if by mistake any details are incorrectly filled in Part A of E way bill, same cannot be edited. In such case, another invoice is required to be generated and new e way bill. Resulting Increase in documents and compliance	Amendment in Part A of E Way bill should be allowed
17	Blocking of E Way Bill	If GST Return is not filed for 2 months, then E Way bill portal is blocked. Since portal is blocked, business gets held up and it result into further financial stress. Two months is very short.	a) E Way bill blocking should be started, if returns are not filed for past 6 months. Or else allow filing of GST Return without payment of tax. B) Also, Supplier (who is regular in filing GST Return) is restricted from prepared E way bill for, customer whose e way bill portal is blocked. Tax compliant supplier, here is sufferer for problems at customer end. Tax compliant supplier should be allowed to generate E way bill in all cases.
18	Goods stored/held up at Transporter godown/wareh ouse	When goods reach to destination city, some time, due to some reason, delivery cannot be made immediately and goods are required to be stored at transporter godown/warehouse. [ this time period may extend to 5-10 days. Sometimes, customer ask for delivery after 5-7 days.] In such case, there is no solution provided in law for ‘temporarily storing of goods in Transporter godown and expiry of validity of e way bill in such case’	E Way bill validity “Pause” concept, to be introduced, if goods are stored for temporary period of 5-7 days at transporter godown. (OR)   Small fees of Rs 50 may be charged for revalidation of e way bill, in case validity of e way bill is expired and stored at transporter warehouse.

C) Issues in GST Monthly / Quarterly Return

Sr. No.	GST Issue	Details of Issue	Required Solution
19	Job Work Return ITC 04 – Duplication of Work	For movement of goods for Job work, supplier is required to prepare Delivery Challan + E Way Bill + file ITC 04 Return, (ITC 04 contains details of all goods sent to job worker and received from job worker). ITC 04 is duplication of compliance, since E Way bill is also prepared. Also, ITC 04 has number of issues for preparation, uploading and filing which makes it impossible/extremely difficult to file. This issue is faced by all taxpayer in India.	ITC 04 is causing duplication of work, as delivery challan + E way bill is already prepared. Therefore, compliance of ITC 04 should be removed.
20	Revision of Return – GST Law assume Human cannot make mistake in Return	If any mistake happens in Sales, ITC details in GST Return, its revision is not allowed. Circular No 26/2017 dt 29.12.2017 issued to deal with such case and asked to make correction in subsequent GST Return. However subsequent return may not have said details and in such case, circular ask to do it in next-to-next return. This is cumbersome to follow	To Err is Human. Income Tax Act allows multiple revision of ITR.   GST Law should also provide for “Revision of Returns” till the filing of Annual Return. If there is any mistake in GST Return of (Jan 2021), then revision of Jan 2021 return should be allowed.
21	Correction of Return	Currently if any mistake happens (example wrong GSTIN in Mar 2020 GST Return), same can be corrected only upto next financial year Sep GST Return (in such case, it can be corrected upto Sep 2020 GST Return). Some time, mistake is observed after 1-2 years. Therefore, time limit of 6 month is very less	To Err is Human. GST Law should provide for “Correction of Returns” without any time limit. (Correction in GSTIN Number, Invoice Number etc)

Sr. No.	GST Issue	Details of Issue	Required Solution
22	Huge Late fee is charged	Heavy late fees in GST causing “BIG Financial Strain / Trouble” to all small taxpayer. Many times, it is observed, amount of late fees is more than tax payable.	Late fee should be maximum Rs 1000 per monthly/quarterly return, where tax is payable and Rs 100 per nil return. [ Under Income Tax, maximum late fee for one year is Rs 10,000, whereas under GST, one year late fee comes to Rs 1,20,000 ( 10,000*12) ]
23	QRMP should be changed QRQP	Government has introduced QRMP but small tax payer finding is very difficult to file (Form IFF, PMT 08, GSTR 3B, and GSTR 1).	Government should implement this scheme in true spirit and ask for quarterly payment only. Most of taxpayer is covered under this category but still they can’t get true benefit of this scheme. Therefore, we recommend to have “Quarterly Return and Quarterly Payment Scheme” QRQP
24	Filing of GST Return without payment of Tax	GST Return cannot be filed without payment of Tax. Sometime supplier is under financial stress, his customer is not making payment and due to this he may not have adequate fund temporarily to pay the tax.	Government should allow filing of GST Return without payment of Tax, atleast for 3 months (After 4 months, you can ask for payment with return) [ Please note, when you don’t allow filing of return, without payment of tax, government itself block submission of information from taxpayer who is in financial crunch]
25	Negative amounts in GST Return	Sometimes Sales-Return will be more than sales during the month. In such case, GSTR 3B does not accept negative figures. In proposed GST RET 1 (ANX1/2/3), negative figures were allowed. However, said return was not implemented.	In GSTR 3B , negative figures of ‘supply value/Tax amount’ should be allowed to inserted.

D) Issues in GST Annual Return and Reconciliation FORM (GSTR 9 /9C)

Sr. No.	GST Issue	Details of Issue	Required Solution
26	ITC bifurcation not required	Annual return requires bifurcation of ITC in to input, capital goods which is difficult to capture Also, credit is entirely available on inputs, capital goods and input services for GST payer (subject to fulfilment of conditions) irrespective of such classification.	The bifurcation of credit should be done away with. (For FY 2019-20 relief is given for not providing bifurcation of input and input services. ITC of Capital goods is still asked. However, We, recommend to remove the said bifurcation from the GSTR 9, so that in future same issue will not come)
27	HSN wise Purchases and Sale details should not be asked	a) HSN wise details of Purchase – Sometime Capturing of HSN wise summary requires GST payer to determine whether the HSN of the procurements In the aforesaid exercise, even simple question like what is HSN of furniture, stationary becomes tricky one. Many time supplier don’t show HSN on invoice, as he is relaxed by government	Requirement of HSN wise sales and purchase details should be done away with. (For FY 2019-20 relief is given for not providing said details. However, we recommend to remove the said tablefrom the GSTR 9, so that in future same issue will not come)
		b) HSC wise details of Sales – HSN details are already provided in monthly GSTR 1. Therefore, asking same in annual return increases compliance.
28	Liability Payment should be allowed from ITC Balance	The taxpayer has to pay GST liability in cash irrespective of credit balance at the time of GSTR-9 and 9C This is creating hurdles to many industries having accumulated credit balance.	Payment of Liability should be allowed from ITC in GSTR 9 and 9C

Sr. No.	GST Issue	Details of Issue	Required Solution
29	Pending ITC should be allowed in Annual Return	GST Law prescribe September of the subsequent FY as a last date of availment of ITC, however till the date books not get finalised.   In Annual Return, pending liability can be paid but pending ITC is not allowed. This is dual approach.   Annual Return should provide one chance to pay pending liability and avail pending ITC	Thus pending/additional ITC should be allowed to be availed in Annual Return.
30	There is no proper flow in Annual Return	Annual    Return    has    below    major issues: It     doesn’t     provide     any    tax calculationIt should be rational and logicalTax paid voluntarily through DRC 03 is not linked with Annual Return	Annual Return should provide tax calculation. It should also consider Tax paid voluntarily earlier through DRC 03 If form become easy, its compliance will be simpler. [ We request to refer Maharashtra VAT Audit Report Form 704. It was having some flow and easy to fill]

E) Issues in GST Composition Return

Sr. No.	GST Issue	Details of Issue	Required Solution
31	Interstate supply should be allowed for composition	If person makes interstate supply, he is debarred from composition scheme. This restricts small business to do interstate supply.	Interstate supply of goods and services should be allowed for all category of Composition dealer
32	Input Details in GSTR 4	Details of Inputs are to be submitted in the return GSTR 4 for no reason. This makes compliance of GSTR 4 complicated	No Input details may be asked in GSTR 4 since composition dealer is not eligible for ITC
33	Same Turnover limit for Composition Scheme for Goods and Services	Goods composition has Rs 1.5 crore and  Service  composition  has  Rs 0.5 crore turnover  limit.  Also, the scheme for goods as well as services has different type of conditions & prescribed limits. (Example – 10% service restrictions in the composition for goods has also no logic)	Common turnover limit of Rs 1.5 crore should be kept for composition of Goods and     Services,     without     any     10% limit/logic

Sr. No.	GST Issue	Details of Issue	Required Solution
34	Time for ITC Reversal in case of person opting Composition Scheme	If some Registered Person wants to opt composition scheme, he has to reverse the ITC on the stock as on the date of opting. Since this reversal amount becomes heavy for him, he avoids to go in composition.	Suitable time period of 6 months may be given for payment of reversal of ITC without interest.

F) Issues in GST Refund Provisions

Sr. No.	GST Issue	Details of Issue	Required Solution
35	Refund of ITC on Input Service	In case of Inverted duty structure, refund of Input Services is not allowed without any rational	Refund of Input Service should be allowed    in    case    of    Inverted    Duty Structure.
36	Refund of ITC on Capital Goods	Refund of ITC on capital goods is not allowed, causing disincentivise the capital investment and blocking of funds.	Refund of ITC on capital goods should be allowed in case of Export under LUT as well as under Inverted Duty Structure
37	Provisional Refund	GST Law provides for 90% of provisional refund on Export under LUT within 7 days. However, said refund is not granted within specified time and follow up required to be made	Instruction to be issued to officer for strict adherence of said provisions
38	Refund of ITC for SEZ	SEZ unit has been denied refund of ITC on inputs. This is hardship and against the spirit of SEZ Policy	SEZ unit should be allowed refund of ITC. This will promote export
39	Deficiency Memo for Refund	If deficiency memo is issued for refund application, then fresh application is required to be submitted.    If    fresh    application  is submitted  after time  limit, then refund is denied, even though first application was made within time limit. In such case, time limitation for refund is calculated till the date of fresh accepted application, instead of counting till original refund application.   This result in denial of refund in some cases.	a) If original refund application is filed within time limit , it should be considered that refund is filed within time limit. (Irrespective of whether it is accepted or deficiency memo is raised) b) In fact, only deficiency should be complied with and there should not be requirement of filing fresh application in case of any query/deficiency.

G) Issues in GST registration prvisions

Sr. No.	GST Issue	Details of Issue	Required Solution
41	Time limit for physical verification should be reduced to 7 days from 30 days	In case Aadhaar authentication cannot be carried out then the physical verification of the business is made compulsory and time for granting of registration is extended to 30 days in these cases.	Intimation of Visit for verification should be given – Considering the present pandemic situation where in many sectors offices are kept open only for short periods or on alternate days, such physical verification should be made after due intimation to the authorized signatory so that they can show all required papers and supporting submitted at the time of application for registration.Time limit for verification – Moreover the 30 days limit may need to reduce to 7 days so that businesses can raise GST invoice at the earliest.

42

Effective date of GST Registration

GST Portal treats, Date of GST Registration Certificate, as Effective date of GST Registration

Effective date of GST Registration should be the date of original application and not the date of issue of registration certificate. (GST Portal restrict, entering all supply details, before date of GST Registration as per certificate.)

Sr. No.	GST Issue	Details of Issue	Required Solution
43	Deeming Effective date for cancellation	Cancellation applications not given effect, even after passing of 6 to 7 months from the date of application because of which the closure of the business is incomplete in many cases.	Provision for deemed cancellation within 7 days should be incorporated (from date of application for cancellation) Note – Department can proceed for recovery    /     notices     /     audit     post cancellation as well.
44	Standard list of Cancellation document	In case of cancellation applications, different type of documents like indemnity, banks statements, balance sheets of last 3 years are being sought for apart from a report of physical verification. Since this is not standardized, it is creating unnecessary confusion in many cases and so taxpayers are not sure as to the set of documents required which is creating wastage of time for the proper officer as well as for the tax payer.	Just like standard set of documents for refunds are defined under Circular 125 of 2019 CGST, a standard set of documents required to be filed along with cancellation applications be issued so that same set of documents can be uploaded and verified by officer
45	Excessive Authority for cancellation of GST Registration – For ITC issues (Inspector Raj)	Rule 21(e) – Where a taxpayer avails Input Tax Credit (ITC) in violation of the provisions of Section 16, even for minor differences or unintentional errors, a taxpayer may have to face cancellation proceedings, leading to suspension of GSTIN and business in the meantime.	The proceedings for cancellation should be initiated only if there is sufficient evidence available on record that, the violation was with fraudulent intend to evade taxes.

Sr. No.	GST Issue	Details of Issue	Required Solution
46	Excessive Authority for cancellation of GST Registration – For difference in GSTR 3B and GSTR 1 (Inspector Raj)	Rule 21 (f) – Where the liability declared in GSTR 3B is less than that declared in GSTR 1 in a particular month the department can move for suo moto cancellation. Since revision of GSTR 3B is not allowed, many corrections Or Omissions are given effect through process enumerated in Circular 26/26/2017 CGST. Due to this there if liability is shown in excess in say January 2021 , the same may be adjusted in 3B of February 2021. This will lead to liability in GSTR 3B being lesser than GSTR 1 for the month of February 2021. This would unnecessarily increase litigation for genuine taxpayers without giving them opportunity to make correct the errors as per circular.	Power for cancellation of GST Registration for difference in GSTR 1 and GSTR 3B should be removed. GST Law doesn’t have provision for revision of return and therefore there is bound to have difference in GSTR 1 and 3B. If government keeps on increasing power of authority, we feel, we are going to Era of “Inspector Raj”. This power should be removed.
47	Excessive Authority for “Suspension” of GST Registration     Rule 21 (2A)	On a comparison of output tax payable as per the GSTR 1 and  GSTR 3B or the ITC available as per GSTR3B and GSTR 2B, if there are significant differences or anomalies indicating contravention of the provisions of the Act his registration shall be suspended. However, this suspension prior to Cancellation will be effected without providing any opportunity to taxpayers to offer their reasoning for the anomalies. This   is   infringement   of   the   basic principle of Natural Justice and may lead to unnecessary challenges being faced by recipients. For example, a taxpayer avails credit of 1,00,726 in place 1007.26, it will be anomaly which can be rectified by the taxpayer in the next return itself. Here suspension will only lead to litigation and impact of business.	Government intention for this appears to be good, to restrict bogus taxpayer. However, this power is likely to be misused against Genuine Taxpayer. We recommend that Government should give opportunity of being heard before initiating suspension of registration.

Sr. No.	GST Issue	Details of Issue	Required Solution
48	Time limit for Revocation of Cancellation	In case of cancellation of registration on the motion of the Proper officer, the tax payer has to apply for revocation  of  the  cancellation  within 30 days. However, at times the cancellation order is available to the taxpayer after a time gap. Also, funds are not readily available which also leads to delay in filing of application for revocation of cancellation. If the revocation can’t be filed and approved, the tax payer is also not able to raise tax invoice which impacts the business where a large portion of the supply is made after cancellation.	The time for application for revocation be extended to at least 90 days from the date of cancellation so that the tax payer can arrange the funds, pay the taxes, file the returns and then apply for revocation of cancellation.
49	Revocation of cancellation on account of application made by taxpayer	Due to various reasons the taxpayer may decide to shut the business or discontinue with the business and so may apply for cancellation on his own. However suddenly he may receive a huge order and so he may want to revoke the cancellation. However, since revocation is allowed only in case of cancellation initiated by the proper officer, revocation in case of cancellation  application  made  by tax payer  is  not  allowed.  Due  to  these small businesses are losing business at times as the customers are not ready to give the order to a recently registered entity.	Revocation application be made available for all types of cancellation – whether by officer or the tax payer. This would also help in the governments vision of Atmanirbhar Bharat wherein business may revive at times even after applying for cancellation.
50	Automatic Activation of cancelled Registration if return filed	In case registration is cancelled by department for non-filing of return, the taxpayer is required to – file Returns + file revocation application.	Once all pending returns are filed, registration should be activated ‘automatically and immediately’, without requiring filing application of revocation.

I) GST Issues in Documentation

Sr. No.	GST Issue	Details of Issue	Required Solution
51	Credit Note for Service Cancellation	Sec 34 – It can be observed that the situation of ‘cancellation’ of service is not covered under section 34 of CGST Act.	We request suitable clarification that cancellation of service contract is also covered under the ambit of section 34 of CGST Act. In case of sectors like real estate sector, software etc. the customer may cancel the flat even after 2-3 years and thus, clarity should be provided as per section 34 of the CGST Act that either refund of GST to said customer/ Developer or credit of GST paid to Developer is available.
52	Time Limit for Credit Note should be removed	GST law should not put condition for sales return. It is business need and therefore time of six month for sales return is very cumbersome. •Additionally, it is pertinent to note that, this may not be practical in some of the industries like real estate sector, software etc. In case of real estate sector, the customer may cancel  flat  even  after  3-4  years.  In case   of   pharma   company, expired goods are returned after expiry, period of return in such case, can be more than 2 years.	Time limit of issuance of Credit note should be removed.

Sr. No.	GST Issue	Details of Issue	Required Solution
53	Requirement of Payment Voucher to be deleted in case of RCM	Section 31(3)(g) read with Rule 52 of the CGST Rules – A payment voucher is required to be issued for the expenses liable to RCM. This increases the compliance.	Maintenance of payment voucher in case of RCM Should be withdrawn
54	Requirement of RCM Invoice to be removed	Section 31(3)(f) read with Rule 36 of the CGST Rules – RCM ITC is available based on RCM Self Invoice. This is unnecessary document requirement.	RCM ITC should be allowed as per payment and requirement of additional invoice should be removed. This is increasing compliance.   Make GST simple

J) Issues in place of supply

Sr. No.	GST Issue	Details of Issue	Required Solution
55	Definition of Export of Service	It has been observed in some cases that the transaction between the holding company (foreign company) and its subsidiary company (Indian company) or vice versa, is not qualified as export by the tax authorities. The export is rejected on the grounds that both the companies are not distinct person and does not satisfy the condition for export of services as per Sec 2(6) of IGST Act	Suitable and Trade friendly clarification should be issued for meaning of term as per Sec 2(6)(v) of IGST Act 2017.
56	Discouraging the Export of intermediary Services	As per sec 13(8)(b) of IGST Act, if supplier from India provides any services to person outside India, (which is the nature of arranging supply between two person) is taxable under GST, even though India supplier is receiving amount in foreign currency.  This  is  discouraging Big Amount of Export from India. Due to this many businesses are changing business location from India to other country.	In case of intermediary, if amount is received in foreign currency, said service should be treated as Export of Service and no GST should be asked on it.   This will make Export Service from India, competitive in international market and also India’s Export will increase to larger extend.

K) Technical GST portal issues [ GSTN ISSUES]

Sr. No.	GST Issue	Details of Issue	Required Solution
57		When authorised signatory leaves the organization, change of credentials is not given unless the old person allows the change. This put business in to hardships	Use of Director DSC to change the Authorised signatory details to be permitted
58		It is frequent issue with GST Portal since last 3 years that, it doesn’t perform properly on last due dates.   This leads to lot of wastage of valuable time of professional person of taxpayer.   This is big worry, issue of all taxpayer. When complaints are filed that there is issue on portal, GSTN come with tweet that, “     ” returns are filed. They should accept that capacity of server is not upto the mark and therefore taxpayer find is very hard to file return on due date.	When there are 1.25 crore + taxpayer under GST, we recommend to kindly extend capability and capacity of users to be dealt by GST system to atleast 20 lakhs at a time.   This will save lot of valuable time of taxpayer and professionals.
59		Unable to add more than 10 partners in registration	System is required to be changed for the same.
60		GST Annual Return in Form 9 is allowed to fill online but GSTR 9C online filling is not allowed by portal. Taxpayer has faced many issues with GSTR 9C excel utility.	GSTR 9C online filling should be allowed, in addition to excel utility of GSTR 9C
61		Post upload of the Json system takes upto 15 minutes to validate and share the errors	A Json Validation utility shall be provided offline which saves users time and travel to portal and slowness in portal is saved. The off-line validation should be same as validation for online submission.

Sr. No.	GST Issue	Details of Issue	Required Solution
62		While submitting return, validity time of the OTP is 5 minutes. Many times, this doesn’t get delivered.	OTP validity time should be increased to 1 hour. If that OTP screen is closed again, new OTP need not be generated and old OTP should be accepted
63		If in a month B2C Section is not filled and submitted one cannot go and amend the B2C section in subsequent months.	System should allow to amend all fields as per laws, whether it is filled or not in earlier month.   Also, unnecessary validation should be removed from all Types of GST Return forms. It increased GSTN Helpdesk work as well.
64		Export details (Copy of Shipping bill d) sometimes are not available with taxpayer, while filing GST Return	Export details should be automatically populated from ICE gate to GSTR 1, to eliminate data entry errors and ease of refund, or better taxpayer compliance (Similar to update of import of Goods in 2A)
65		Auto Refund of Exports, with payment of tax, is accepted/processed only when SBN Value, GSTR 1 Value and 3B value matches. Even a minor error in paise the refunds are on hold	Paise errors to be ignores and round of to Rs.100 can be considered and auto refunds to be initiated
66		In some of refund case, (export on payment of tax), refund is kept on hold since last 2-3 years. No solution for the same is given by ICEGATE or GSTIN or custom officer.	Government should issue guideline to local custom officer, give him power to deal with such case, so that he can release refund after due verification.
67		Portal consider same interest amount of CGST and SGST. Interest component auto populated with same amount for SGST when a value is entered for CGST column in Form 3B	At times correction in only one liability arise these facilities shall be provided

Sr. No.	GST Issue	Details of Issue	Required Solution
68		Currently GSTR 2A / 2B download is available for one month at a time.	Option to download GSTR 2A for a period (For example – FY for 2019-20, Oct to Dec) be made available.
69		E Invoice report (in GSTR 1 functionality) for Users who are uploading GSTR 1 data through Einvoice, are not available for view / download.	Whatever submitted by the supplier a view + Download report feature should be available to recipient, so that , if required taxpayer can check details of portal with books, for any difference if any.
70		Some time, GST Returns can not submitted due to DSC issue, which takes some time for resolution. For corporate taxpayer, OTP facility for return submission is not allowed.	Return submission by OTP should be allowed to all taxpayer in addition to DSC.
71		In large entity with multiple GSTIN, there would be one person who does the approval of transactions. Common error that comes is “Certificate already registered with another authorized signatory”	Within the same PAN multiple persons being authorised signatory to be permitted.

Sr. No.	GST Issue	Details of Issue	Required Solution
72	One Chance to Rectify Mistake of 2017- 2020	Every new attempt will have some mistakes and errors. GST being New Law is not exception to this. Even government is also learning under GST and due to which number of notifications, circular are issued, some forms are designed but scraped.   Taxpayer is also not exception to this and he has also made many such mistakes, which caused him for financial loss as well. Some are just clerical mistake but taxpayer is required to bear cost in lakhs. Therefore, “GST Amnesty Scheme to be introduced for 2017-2020 transaction” as one time relief for all mistake and errors by taxpayer	GST Amnesty Scheme 2017-2020 should provide for: Availment of all pending ITC, if it is appearing in GSTR 2AAmendment in GSTR 1Adjustment of Credit notesPayment of RCM Liability and ITC Reduced rate of interest for delay in payment of outstanding tax under amnesty Waiver from penaltyZero Late fees for filing pending GST ReturnCondonation from non-submission of LUT, if other export condition is fulfilled.Solution should be provided for mistake of wrong tax paid (example – CGST/SGST paid instead of IGST) Refund Application should be allowed even if time limit is over.

M) Issues in criminal offence provision under GST

Sr. No.	GST Issue	Details of Issue	Required Solution
73	Section 132(1)(a) of the CGST Act	The supply of goods or services without issue of any invoice with an intention to evade the tax is cognizable and non-bailable offence (above specified tax amount threshold).	However, if such income is already disclosed under any of the Act (like Income Tax Act, Company’s Act) then the same should not be treated at par with the supply which is not disclosed at all and thus, may be decriminalized irrespective of tax amount threshold.
74	Section 132 (1) (d) of the CGST Act	The offence of collection of taxes however failure to deposit to Government beyond the period of three month is cognizable and Non bailable offence if covered under subclause (i). Within the amid of COVID-19 everyone is struggling with the huge financial crunch. Thus, some of the customers pays properly however some of the customer may not make payment towards such supply. GST is payable  in  due  basis  irrespective of receipt of amount due. Further, GST portal does not allow part payment of GST liability. In such scenario sometimes it becomes difficult to pay the GST liability to the extent of amount received even in case of genuine taxpayer.	while prescribing the punishment in case of said offence the person who is of good track record for prior period should be differentiated from the person who is not having good track record for prior period instead of time of three month.

75

Section 73,74 and 76

Pre-consultation     is     not     provided before issuance of SCN

Pre-consultation should be provided before deciding case unlike in Service Tax

Immposible due date target, leading to many extention (EXAMPLE: GSTR 9/9C FOR F.Y. 2019-20)

Sr. No.	GST Issue	Details of Issue	Required Solution
76	GSTR 9/9C due date for FY 2019-20	On 13th Dec 2020, GSTR 9 for FY 2019-20 is opened. On 31st Dec 2020, GSTR 9C for FY 2019-20 is opened. GSTR 9/9C Form is amended in Oct 2020.   All professionals and Taxpayers were doing day and night efforts, for compliance of filing GSTR/9C for F.Y. 2018-19 and compliance under other acts (which was extended/stopped due to Covid lockdown), upto 31st Dec 2020 However, still after knowing this, government specified due date for GSTR 9/9C for FY 2019-20 to 28th Feb 2021. This due date target is impossible and not possible to even god. Now government force all people to cry for Extention.	We don’t need Extention. We want should government give due date after considering all issues.   GSTR 9/9C due date for FY 2019-20 should be immediately extended to 31st May 2021.   Also, if future as well, create such trust among all professionals and trade, that, there should not come any requirement of extension.

Annexure II – Issues under income tax along with recommended solutions

Sr. No	Income Tax Issue	Details of Issue	Required Solution
1	Actions ultra- vires the Citizen’s Charter	The Citizen’s Charter recently unveiled in the year 2020 states as follows: The Charter commits to provide fair, courteous and reasonable treatment to the tax payers, while expecting the tax payers to be honest and compliant.	However, we feel that either we have failed to comprehend the meaning of fair, courteous and reasonable treatment of the tax payers or the Income Tax Department’s actions are ultra-vires the Citizen’s Charter. Your good self needs to take corrective action for the same.
2	Complicated Tax returns emerging each year	Every year the tax return forms are changed, adding new items each year, making them more and more complicated, year by year. We can easily recall when we used to file IT Return in 2010 and today, more schedules have been added in ITR Forms. Numerous items have been added to the IT Return forms since 2010, making it more and more complicated.The forms applicable to the trade and industry are ITR-3, ITR-5 and ITR-6, and on a comparison of changes made since last 10 years in the ITR, it is found that the following items were added over the decade. (Details of changes in Income-tax return forms are attached in Appendix-A)	Tax returns should be amended to accommodate only meaningful information, after consultation with the stakeholders. Certain details like matching GST with P&L as required in Schedule GST is not only impractical, but also a futile exercise. Tax returns should be simplified further, encouraging more and more tax payers to increase the base of tax payers.
3	Simplifying Tax Audit Report	During the last decade, the reporting requirements in the Tax Audit u/s 44AB are highly escalated. Around 27 Paras have  been added resulting  into increased complexity and higher consumption of time of the auditor. Further it has also  increased the efforts required to be given by the members of trade and industry in preparing the details before submission for audit. (Details of Changes in Tax Audit reports are attached in Appendix-B). From Appendix-B it is clear that Clause No.13(e), 13(f), 17, 28, 29, 29A, 29B, 30A, 30B, 30C, 34(b), 34(c), 36A, 41, 42, 43, 44, have very much complicated the tax audit process, requiring  substantial  time  and  energy for both the auditors and the auditees.	Tax Audit report should be simplified to the best possible level. If certain details are required by the Income Tax    department,    sufficient    time should   be   allowed   for   the   audit process

Sr. No	Income Tax Issue	Details of Issue	Required Solution
4	Insufficient timeline of due-dates for MSMEs	Back in the 1990’s and 2000’s all audited assessees were given ample time up to 30th November, 31st December for compliance with a relatively easier tax audit report and Simple/Saral income tax return. However, even after introduction of newer complexities in Tax Audit Reports, Income Tax Returns and other compliances, the due dates have been shortened by at least 3 months. The  period of filing Non-Audited IT Returns upto 31st July and Audited Cases upto 30th September are in first place quite short. Although the level of complexity of Income Tax Returns and Tax Audit Reports which has increased over the last decade as specifically described in Appendix A and Appendix B attached to this submission, the time given for compliance is still 30th September    (for    audit    cases)    of  the assessment   year,   instead   of  providing additional time for compliance.	Due Date for non-Audited Income Tax Returns be fixed upto 31st August and for Audited Cases by 31st December each year.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
5	Cumbersome and avoidable provisions of TCS	Recently unveiled wef 1st October 2020 provisions of TCS (Tax Collected at Source) u/s 206C(1H) are highly cumbersome and full of fault, and implemented without taking the stakeholders into confidence. Those have been notified in a haphazard manner with quite less clarity. The trade and industry at large are putting much effort for practically implanting it. Most businesses end up paying the TCS amount out of their own pockets instead of collecting it from the customers / clients, thinking of the amount as trivial. In fact, the amount of TCS is recoverable from the deductee,  which itself is an issue of dispute between the deductor & deductee.	Retract the cumbersome and futile provisions of TCS u/s 206C(1H) with immediate effect. Most of the businesses becoming liable for aforesaid TCS are already under the tax net either under GST or Income Tax. Therefore, the compliance of this section is an additional burden on the assessee.
6	Presumptive Income Scheme really not presumptive	Small tax payers, while opting for the presumptive Income Scheme: u/s 44AD: 6% / 8% of Turnover / Gross Receipts for Businesses u/s 44ADA: 50% of Gross Receipts for Profession u/s 44AE: Rs.1000 per MT / Rs.7500 per month for Transporters are allowed to pay tax on the presumptive income calculated above and as a part of the scheme are not required to maintain books of accounts. However, the IT return form as well as the software requires mandatory information on key figures of Cash on Hand, Sundry Debtors and Loans and Advances of these small tax payers.  Thus, forms and softwares asking the above details are ultra-vires the Scheme declared under the statute.	Forms for Income Tax Returns should not require the tax payer to mandatorily furnish details of Cash on hand, Sundry Debtors and Loans & Advances, which defeats the purpose of the scheme. Updated forms should remove the said anomaly.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
7	Identification of CA’s and Tax Professionals as an entity in Income Tax	MCA has long back recognized the role of professional as distinct and identifiable from the other stakeholders on the MCA portal. Accordingly any filing required to be done by any company is also allowed to be done from the login ID of the professional. However, on the Income Tax Portal as well as the GST Portal, the tax professionals have to use User IDs and Passwords of the respective businesses or assessees. Infact, this is not a proper manner of tax compliance, when it is a settled fact that the filing of Income Tax, GST or MCA are all done by professionals having requisite skill sets, after due authorization from respective businesses.	E-filing of all existing forms should be enabled for filing through the Professional IDs, and the delegation should be authenticated through Aadhar based OTP of the owner/authorized signatory of the respective business. It would also give a statistical idea of how many returns are being filed by assessees and how many are filed by the tax professionals.
8	Stop Bombarding of unidentifiable emails & SMS after office hours	Numerous unidentifiable emails and SMS with marked PAN, GST or Return filing numbers are bombarded by the department (both CPC under Income Tax and GST) in the evening after office hours, at night, midnight, in the early morning and even on public holidays, on the registered email and mobile numbers. Such communications are highly undesirable in similar fashion as official calls to government officials after office hours.	Emails requiring the assessee to take any action or responding on to the portal should be made only during working hours and at no other time also not on public holidays.
9	High Cost of Compliance for MSMEs	Most MSMEs operate at a low level of profitability and seldom have enough resources   to   innovate   and  modernize. However,  on the other  side,  departments like GST, Income Tax and MCA levy hefty penalties, interest and late fees for submissions of trivial importance. The growth potential of these MSMEs is thereby curbed and instead of positive change, theentities undergo a negative change. Numerous entities have been wound up and thrown out of the business, just due to the excessive and abnormal levy of late fees. At times, this results into evading of compliances and loss of taxpayer base by the department. Cost of existing compliance schemes is affordable for the large tax payers, however, for the small and medium tax payers, the same is not affordable. Putting both categories of tax payers is not an advisable comparison keeping in view the principle of “Equality among Equals”.	Interest, Penalty, Late fees, extra costs like procurement of digital signatures,       etc       should       be rationalized  for MSME’s  so that  the cost of compliance for this level of tax payers is bearable and can be accomplished without substantial hardship. It is gut feeling of all the taxpayers that the government does not recognise the popular phrase “To err is human”.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
10	Removal of Late Fees for filing returns	Hefty late fees have not only broken the back, but also the morale of the tax payer community. While the late fees charged for late compliance under TDS provisions u/s 234E (Rs.200 per day), were already undesirable for the timely compliance of TDS provisions by the trade and industry, new provisions u/s 234F were introduced by Finance Act 2017 for levy of late fees of Rs.10,000/- on late filing of Income Tax Returns after December of relevant assessment year. These provisions of Sec.234F were introduced without adequate        consultation        with      the stakeholders and at a time when the whole nation was busy migrating itself to the new indirect tax structure. Not only are the provisions of 234-F illogical, but also detrimental to the Citizens Charter more aptly described in Appendix A attached . Those tax payers who were filing Income Tax returns upto 2017-18, even in the month of March, duly paying taxes and interest on validly allowed belated returns, suddenly became violators and offenders from 2018-19.	When a whole year is given as an assessment year, filing must be allowed at any time during that assessment year. The concept of asking for late fees is totally against the concept of assessment year. Also, when an assessee is filing his return late, he is charged interest u/s 234A which is already penal in nature. Non bis in idem (Double jeopardy) is never allowed for the same act. Hence, the provisions of late fees for both TDS Returns u/s 234-E  and Income Tax Returns   u/s 234-F  are  required  to  be  removed immediately. Non / late filing of TDS returns & Income – tax returns has its own consequences to the assessee. Therefore, no assessee will avoid filing of these returns unless for the genuine reasons must be considered. The name late fees take the character of penalty & hence required to be removed.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
11	Punctuality and Stability in providing return filing utilities	Income Tax Forms, Schemas and utilities (either for returns or for Audit Reports) should be made available by the department at the beginning of the year. Needless to mention that it has to be an implied and assumed action by your department to provide the stakeholders  the necessary documentation like forms, its schemas and utilities at the start of the assessment year. Also, needless to remind your department, the various instances in past, wherein various courts had to intervene into the matter for directing extension of time limits and the subsequent apologies from the top officials of the Finance Ministry, promising to ensure timely release of forms, schemas and utilities. One such Tweet is reproduced below for refreshing the memories of 2015-16: Further, during the whole year, ITR utilities undergo revision on  an  average  for  6-13  times.  What are the  afterthoughts  that  give  rise  to   such frequent changes in IT Return filing utilities? (Tweet made by Dr. Hasmukh Adia, Finance Secretary, Govt. of India on 01.10.2015 in this respect is attached herewith as Appendix-C)	ITR Forms should be notified well before 31st March to the ensuing year. Adequate time for testing and deployment should be given to the technology provider. Finally, utilities should be delivered in a time bound manner not later than 1st day of relevant assessment year. The department has sufficient time to prepare these utilities of 10 plus months after assent of the President on Union Budget.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
12	Lifting service standards of Websites and Portals	The world watches India, for the level and standards of its e-Governance, the Government websites and portals, the level of comfort it offers for ease of doing business, the service turnaround times and the average downtime of the key portals. Amongst other benchmarks, the above forms key part which drives their decision making process of external investors. When compared to other developed countries as well as developing countries, these benchmarks are not upto the mark.	There is a dire need to increase the service standards of the website for their continuing availability. For this a thorough benchmark test needs to be set. Rigorous tests are required to be cleared, and a lot more to explain as to why frequent outages occur, when world’s leading technology provider handles these portals?
13	Issuance     of certificate u/s 197 and / or sub     section (9)    of         Sec 206C	Form No.13 is provided vide Rule 28 and Rule 37G for non deduction or deduction at lower rate of TDS / TCS. Presently, such applications are mechanically processed without application of mind by ITO resulting in denial of benefit. Presently this benefit is not available for deduction of TDS u/s 194N. Particularly for regular ITR filers and for those having very less amount of profit margin (Like commission agents etc) due to 2 % of TDS large amount of profit margin is blocked.Presently benefit of concession is either   wholly   denied   or   application   is processed much late resulting in  nullifying the benefit.The said provision is for benefit of small taxpayers whose income is otherwise not taxable or under basic exemption limits. For example small pigmy agents, postal commission agents, Co-op Societies (availing benefits of Sec 80P), Trusts (claiming exemption u/s 11 & 12) etc.	It is required that such certificate shall be processed considering facts in each case separately. In case if income in previous year is not taxable or is below basic exemption limit condition may be waived. Exact time limit shall be given for processing of Form 13. Benefit of Form 13 shall be extended for TDS u/s 194N particularly for regular return filers.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
14	Stay            of Demand particularly in high    pitched assessment	Presently IT department, relying on departmental directives forcing to pay at least 20% of demand. Coercive actions are being taken on nonpayment of 20% of demands. This is resulting in great injustice particularly in cases of high pitched assessments.	Stay of demand on payment of 20% of demand is departmental directive only. Supreme court in various cases has categorically mentioned that application of stay of demand shall be considered judiciously. Particularly in case of high pitched assessments courts have directed that CIT being a quasijudicial authority shall apply his mind in granting stay of demands. In view of losses suffered by society in COVID Pandemic coercive actions like attachment of bank a/c shall be in very selective cases only.
15	Processing of application u/s            154 Rectification application in timely manner	Problem of non processing of Applications u/s 154 (Rectification application) in timely manner is becoming severe. This has resulted in rising of non-existent demands, non issuance of due refundsProblem is becoming more severe where  ASK centers are not operating.	In spite of specific provisions/ Instructions about disposal of application u/s 154 within 6 months, many applications have remained pending, unattended. Some specific instructions be issued to remove this difficulty for once. ASK centers must become functional all over the country.
16	Appeal effects	Presently  appeal  effects  are  pending  in large number at ITO level resulting in non- existent demands, non issuance of due refunds etc	Exact timelimit shall  be provided  for disposal of appeal effects.  One time limit shall be given to IT department for clearance of all pending appeal effects.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
17	Filing of TCS return	Presently after introduction of TCS on sale of goods TCS returns are being processed by NSDL.Previously TCS returns can be filed with DSC using validation tool provided by department	Validation tools shall be provided at earliest to facilitate compliance in time without hassles.
18	Late        filing fees           u/s 234E                  for periods before 01/07/2012	Fee u/s 234-E was introduced for late filing of TDS returns. However, after various judgments from courts a change was madein Sec 234E so as to levy such fees only for periods after 01/07/2012. However, in many cases demands raised for earlier periods are still shown as due in TRACES. Levy of late fees for periods before 01.07.2012 is not only illegal but also not intended by law makers.	As department possess all data regarding such pending late fees for periods before 01.07.2012, all such demands shall be waived and removed from TRACES without any compliance required to be done by stakeholders.
19	Non display of TDS / TCS paid under his TAN by Assessee	In 26-AS presently all tax credits are shown under one PAN. However there is no system where assessee can know and verify the details of TDS / TCS paid collectively under his TAN.	Department possess data of payment of TDS / TCS under single TAN. Sharing of such data with deductor / collector will avoid duplication of payments, payments under wrong TAN, payment for wrong period etc.
20	Non display of Income Tax refunds in 26-AS from A Y 2020-21	In 26-AS till A Y 2019-20 Income – tax refunds made during the year were reflected along with interest on refund if any granted to the assessee However, from A Y 2020-21 these details are not available in 26-AS resulting in great inconvenience to the assessee.	Whatever Income tax refund has been granted must be reflected in 26-AS of the assessee along with bifurcation of interest granted on refund.
21	44-AB audit Provisions should be simplified	Presently, the provisions of Section  44-AB of  The  Income  Tax  Act  are complicated having 3 different categories. Those are also not applicable to below taxable income assessee & loss cases also. Resulting in wrong / misinterpretation by the stakeholders & suffering unnecessary consequences	These     provisions     need     to     be simplified.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
22	234-A interest on extended due dates	The department is charging interest u/s 234-A of The Income Tax Act, 1961 on extended due dates u/s 139 (1).	When a due date is extended charging of interest u/s 234-A is illegal & hence we demand not to charge the interest on extended due dates.
23	Window for changing Bank details is not available in present forms	In present income tax return forms window for changing the details of bank account particulars is not available.	In Income tax return forms window for changing the details of bank account particulars be made available.
24	Banks asking for Income tax password	Many banker’s while granting loans do not rely on the Income Tax return acknowledgements produced by the assessee.	Suitable instructions to the banker’s may be given in order to avoid any wrong acts to the e filing account of the assessee.
25	TDS / TCS payment & filing returns to be clubbed	In respect of TDS / TCS presently payment thereof & filing of returns are 2 separate procedures. It results in non-filing / late filing of returns & consequently credit thereof  is  hampered  resulting  in  various issues.	A procedure while making payment of TDS / TCS be laid down so that a separate return will not be required to be filed.
26	Under Presumptive Tax for firms deduction of Partner’s Remuneration & interest on Capital be allowed	Under presumptive tax system, taxable income was considered before allowing deduction of Partner’s remuneration & Interest on Capital. However, it is not allowed by Finance Act 1997 w r e f 1.4.1994.	Partnership firms be allowed to be taxed under presumptive tax after allowing Interest on Capital & remuneration allowable to partner’s.

Sr. No	Income Tax Issue	Details of Issue	Required Solution
27	CPC using excessive powers u/s 143 (1) (a)	Central Processing Centre is using excessive powers in making addition in respect of late payment of PF, ESI etc. paid by assessee on before due date of filing returns but late after the dates prescribed under the respective Acts.	In no. of court cases before Bombay High Court & various tribunals the addition made on this account were set aside & the deduction were allowed for the respective assessee. Then why CPC is using this tool to harass the assessee & raising unnecessary demands.
28	Wrong demands conveyed to CPC	In case of many assessee wrong demands (which were never conveyed to assessee) were conveyed to CPC in past. These demands are being asked to be paid to the assessee or are being adjusted from subsequent refunds u/s 245.	All such demands be taken back immediately from the records of CPC.

Issues under income tax along with recommended solutions

Appendix -ADetails of Changes in Income Tax return forms:

Sr. No.	ITR Type	Schedule	AY 2020-21
1	ITR-6	General	Total 23 Changes
2	ITR-6	Balance Sheet	Detailed information in Balance Sheet schedules
3	ITR-6	Part A Manufacturing	New Schedule with detailed information (New)
4	ITR-6	Part A Trading	New Schedule with detailed information (New)
5	ITR-6	Profit Loss	Detailed information in compare to 2010 ITR
6	ITR-6	Part A PL	Receipt and Payment account of company under (New)
7	ITR-6	ESR	Expenditure on Scientific Research ( Deduction under section 35 or 35CCC or 35CCD) (New)
8	ITR-6	CG	Detailed Information in compare to 2010
9	ITR-6	112A	Script wise Capital Gain (New)
10	ITR-6	115AD(1)(b)(iii) provision	Script wise Details (New)
11	ITR-6	OS	Detail information
12	ITR-6	ICDS	ICDS compliance Detail (New)
13	ITR-6	10AA	Detail information
14	ITR-6	RA	Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] (New)
15	ITR-6	MAT	Computation of Book Profit (New)
16	ITR-6	MAT C	MAT Credit Details (New)
17	ITR-6	BBC	by back of share (New)
18	ITR-6	TPSA	Secondary adjustment in Transfer price (New)
19	ITR-6	FSI	Details of Income from outside India and tax relief (available only in case of resident) (New)
20	ITR-6	TR FA	Summary of tax relief county wise (New)
21	ITR-6	SH 1 and SH 2	SHAREHOLDING OF UNLISTED COMPANY (other than a start-up for which Schedule SH-2 is to be filled up) (New)
22	ITR-6	AL 2	Assets and liabilities as at the end of the year (applicable for start-ups only) (New)
23	ITR-6	DI	Details of investments (New)
24	ITR-6	GST	GST Turnover Detail (New)
25	ITR-6	FD	Break-up of payments/receipts in Foreign currency (to be     filled     up     by     the     assessee     who      is not liable to get accounts audited u/s 44AB) (New)
26	ITR-3	General	Total 12 Changes
27	ITR-3	Balance Sheet	Detailed information in Balance Sheet schedules
28	ITR-3	Part A Manufacturing	New Schedule with detailed information (New)
29	ITR-3	Part A Trading	New Schedule with detailed information (New)

Sr. No.	ITR Type	Schedule	AY 2020-21
30	ITR-3	Profit Loss	Detailed information in compare to 2010 ITR
31	ITR-3	HP	Detailed information
32	ITR-3	ESR	Expenditure on Scientific Research ( Deduction under section 35 or 35CCC or 35CCD) (New)
33	ITR-3	CG	Detailed Information in compare to 2010
34	ITR-3	112A	Script wise Capital Gain (New)
35	ITR-3	115AD(1)(b)(iii) provision	Script wise Details (New)
36	ITR-3	OS	Detail information
37	ITR-3	ICDS	ICDS compliance Detail (New)
38	ITR-3	10AA	Detail information
39	ITR-3	80D	New Schedule with detailed information (New)
40	ITR-3	RA	Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] (New)
41	ITR-3	AMT	Computation of Book Profit (New)
42	ITR-3	AMT C	AMT Credit Details (New)
43	ITR-3	EI	Detail information
44	ITR-3	AIR IT	Other    Information    (Information   relating    to    Annual Information Return) [Please see instruction number-9(iv) for code] (New)
45	ITR-3	GST	GST Turnover Detail (New)
46	ITR-3	FD	Break-up of payments/receipts in Foreign currency (to be     filled     up     by     the     assessee     who      is not liable to get accounts audited u/s 44AB) (New)
47	ITR-5	General	Total 13 Changes
48	ITR-5	Balance Sheet	Detailed information in Balance Sheet schedules
49	ITR-5	Part A Mfuring	New Schedule with detailed information (New)
50	ITR-5	Part A Trading	New Schedule with detailed information (New)
51	ITR-5	Profit Loss	Detailed information in compare to 2010 ITR
52	ITR-5	HP	Detailed information
53	ITR-5	ESR	Expenditure on Scientific Research ( Deduction under section 35 or 35CCC or 35CCD) (New)
54	ITR-5	CG	Detailed Information in compare to 2010
55	ITR-5	112A	Script wise Capital Gain (New)
56	ITR-5	115AD(1)(b)(iii) provision	Script wise Details (New)
57	ITR-5	OS	Detail information
58	ITR-5	ICDS	ICDS compliance Detail (New)
59	ITR-5	10AA	Detail information
60	ITR-5	RA	Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] (New)
61	ITR-5	AMT	Computation of Book Profit (New)
62	ITR-5	AMT C	AMT Credit Details (New)
63	ITR-5	80P	Deduction u/s 80P (New)
64	ITR-5	AMT	Computation of Book Profit (New)

Sr. No.	ITR Type	Schedule	AY 2020-21
65	ITR-5	AMT C	AMT Credit Details (New)
66	ITR-5	EI	Detail information
67	ITR-5	Sch PTI	Pass Through Income details from business trust or investment fund as per section 115UA, 115UB (New)
68	ITR-5	TPSA	Secondary adjustment in Transfer price (New)
69	ITR-5	FSI	Details of Income from outside India and tax relief (available only in case of resident) (New)
70	ITR-5	TR FA	Summary of tax relief county wise (New)
71	ITR-5	DI	Details of investments (New)
72	ITR-5	GST	GST Turnover Detail (New)
73	ITR-5	FD	Break-up of payments/receipts in Foreign currency (to be     filled     up     by     the     assessee     who      is not liable to get accounts audited u/s 44AB) (New)

Appendix -B: Details of Changes in Tax Audit reports:

Sr. No.	Form	Clause	New Clauses added during the last decade
1	3CA / CB	5	In our opinion and to the best of our information and according to explanations given to us, the particulars given in the said Form No.3CD and the Annexure thereto are true and correct.
2	Form 3CD	4	Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, customs duty, etc. if yes, please furnish the registration number or any other identification number allotted for the same:
3	Form 3CD	8	Indicate the relevant clause of section 44AB under which the audit has been conducted
4	Form 3CD	8(a)	Whether the assessee has opted for taxation under 115BA/115BAA/115BAB?
5	Form 3CD	13(e)	ICDS Requirement
6	Form 3CD	13(f)	ICDS Annexure
7	Form 3CD	17	Where any land or building or both is transferred during the previous year for a consideration less than value adopted or assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:
8	Form 3CD	21	7 new sub clause added
9	Form 3CD	28	Whether during the previous year the assessee has received any property, being share of a company not being a company in which the public are substantially interested, without consideration or for inadequate consideration as referred to in section 56(2)(viia), if yes, please furnish the details of the same.

Sr. No.	Form	Clause	New Clauses added during the last decade
10	Form 3CD	29	Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair market value of the shares as referred to in section 56(2)(viib), if yes, please furnish the details of the same.
11	Form 3CD	29A	Whether any amount is to be included as income chargeable under the head ‘income from other sources’ as referred to in clause (ix) of sub-section (2) of section 56? (Yes/No)
12	Form 3CD	29 B	Whether any amount is to be included as income chargeable under the head ‘income from other sources’ as referred to in clause (x) of sub-section (2) of section 56? (Yes/No)
13	Form 3CD	30A	Whether primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made during the previous year? (Yes/No) ( 7 sub clause)
14	Form 3CD	30B	Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature exceeding one crore rupees as referred to in sub- section (1) of section 94B? (Yes/No) (7 sub Clause)

Appendix -C: Tweet of Finance Secretary, Mr. Hasmukh Adia dated 01.10.2015:

Appendix -D: Additional fees payable for MCA compliance:

Period of Delay	Additional Fees payable Rs.
Up to 30 days	2 times of normal filing fees
More than 30 days and up to 60 days	4 times of normal filing fees
More than 60 days and up to 90 days	6 times of normal filing fees
More than 90 days and up to 180 days	10 times of normal filing fees
Beyond 180 days	12 times of normal filing fees

Capping the late fees as above shall have a stimulus effect on various business entities on shifting towards the corporate formats.

Annexure III – Issues under MCA compliances with recommended solutions

Sr. No	MCA Issue	Details of Issue	Required Solution
1	Stability in providing form filing	MCA Portal filings are to be made in PDF fillable forms with inbuilt programmed validation facility. These forms are released as version numbered utilities with periodic updates. At most time it is seen, that the required version on the portal is upgraded to a higher version rendering all the ready to upload documents and the efforts put by the users in a total waste.	Newer versions of PDF Utilities need to be released only at specific point of time i.e. at the beginning of the financial year, after adequate testing and correction, and not to be changed throughout the year.
2	Simplification of filing process	The process of filing on MCA is plagued with too much technicality that it is quite tough for the members of trade and industry firstly to access and secondly to upload documents on the portal. The meticulous requirement of a particular version of Adobe Reader, Java Run Time Environment (JRE) and EMSigner (Proprietary Digital Signing Software) is required to accomplish intended tasks.	PDF Forms are highly unstable and require particular versions of Adobe Acrobat Reader. These should be replaced by Excel Utilities similar to Income Tax E-Filing Portal generating XML and supporting documents can be uploaded directly on the website. Requirement of JRE and EMSigner is for digitally signing and submitting forms can be avoided with the implementation of measures described in Para D3.
3	Extension of Amnesty Schemes	The trade & industry was looking towards the Company Fresh Start Scheme and the LLP Settlement Scheme as game changer amnesty schemes. Accordingly, many companies/LLPs had opted for to regularize their filings with minimal penalties under the scheme. Many members  of  the  trade  and  industry  had made extensive preparation of filing for the same. However, due to the frequent outage of the MCA website and  the version of Annual Filing form was changed at the eleventh hour on the last day i.e. 31stDec 2020, rendering all the ready to upload files with the CS, CAs and other professionals obsolete, and the same also resulted in a non-compliance compelling the stakeholders to pay hefty late fees.	Renew and extend the Company Fresh Start Scheme (CFSS) and LLP Settlement Scheme (LLPSS) up to 31st March 2020 in the interest of trade and industry.

Sr. No	MCA Issue	Details of Issue	Required Solution
4	Encouraging Industry for switching to Corporate format	The Government is keen on onboarding number of businesses into the corporate formats viz. Companies and LLPs instead of the proprietary formats and partnership firms. It is expected from every business to be as transparent as possible in their operations and adopt the corporate format for future growth. However, no such encouragement works when it is coupled with discouragement in the form of late fees and penalties for filings of trivial importance. The new scheme of late fees was introduced with the Companies (Amendment) Act, 2017, without consultation with the stakeholders when most of the stakeholders were busy with the GST roll out. Post implementation, the per day additional fees of Rs.100 per day is back breaking and highly demotivating for new corporate entrants.	Roll back the late fees provisions of Companies (Amendment) Act, 2017 and restore back the earlier late fees structure as per Appendix-D attached herewith. Capping the late fees as per Appendix-D shall have a stimulus effect on various business entities on shifting towards the corporate formats.
5	Avoiding unproductive compliances	Examples       of       such       unproductive compliances under MCA are as follows: a) MSME-1 filing, b) DPT-3 filing, c) Director E-KYC. The above is only an illustrative list. These filings require reporting in a short time, when the required details are even not available on hand. Also, these periodic    filings    are    unproductive    and results in duplication of work. It is shocking that, a non-compliance of Director E-KYC would result into late fees of Rs.5000 whereas obtaining new DIN No. costs only Rs.500. However, obtaining multiple DINs is an offense. Having said that, the public is inspired by the very acts of the ministry to do wrong. Also, is it justifiable that Rs.5000/- per director, be charge for updating of KYC, which is an annual requirement?	These forms should be immediately depreciated     from    use.     Alternate means for the required details can  be obtained as follows: MSME-1: Udyam Database already available with the Ministry of Micro, Small and Medium Enterprises. DPT-3: Annual Filings under MCA portal Director E-KYC: Income Tax filing status (whether the director is alive or deceased and is there any change in address of the director) There are various other filings with MCA   which    are    either    repetitive, redundant or unproductive. The same should be identified and depreciated from      use,      so      that       genuine stakeholders do not have to suffer by way     of     paying     late     fees     for unproductive compliances.

Sr. No	MCA Issue	Details of Issue	Required Solution
6	Increasing the number of banks in Payment Gateway of MCA	It is pertinent to note that even the smallest e-commerce vendor has shifted to multiple banks for accepting payments through merchant payment gateway, due to his drive to increase his business. However, MCA seems to lack the drive to increase its filing. Presently the portal for MCA accepts    payment   only    from   4    banks through net-banking. Recent payments are also accepted in a staggered manner i.e. one payment from one user ID, after which the account is locked	A serious thought on increasing the banks that accept payments from MCA should increase, so as to allow any person to make payment through any bank. Also, the issue of blocking of accounts post-payment should be resolved immediately.
7	Reducing the downtime of MCA Portal	On the day of writing this letter, more than 30 days have elapsed since the MCA portal is not working, or working inconsistently. It is also frequently observed that the portal crashes on key due dates. Is it the structure of heavy-duty forms, or the low quality of IT infrastructure to be blamed? Such outages result into heavy late fees which have to be borne by the stakeholders. This is not a fair treatment of stakeholders due to the fault in the IT Infrastructure.	When huge costs of monies are being spent on O&M of the MCA portal, usability of portal by the end users should be ensured. Additional hardware infrastructure to scale up the filing requirements is now highly affordable with the unplanned revenue generated from the late fees collected from the stakeholders.
8	Increase in Suit Filing limits under IBC	MCA has amended the section 4 of Insolvency and Bankruptcy Code, 2016 vide notification no. S.O. 1205(E) dated 24th March, 2020 and has increased the minimum amount of default from 1 lac to 1 crore for application of IBC, 2016. Such action of MCA and Central Government has already impacted thousands of operational and financial creditors. Such 100 times increment in minimum amount  of default is absolutely arbitrary and it has ruined the rights of small and medium creditors to initiate the Corporate Insolvency Resolution Process although there is intentional default. On other hand, it is an open license to Corporate Giants who are Corporate Debtors to crush the small and medium creditors.	The issue should be  reconsidered and the notification should be annulled, repealed or cancelled to restore back the former limit again for application of IBC, 2016 in the interest of creditors and the economy at large.

Sr. No	MCA Issue	Details of Issue	Required Solution
9	Relaxation in Banning of Unregulated Deposits	As per Sec.3(b) read with Sec.2(4) of The Banning of Unregulated Deposit Schemes Act, 2019, restricts members of public at large to give or take unsecured loans and advances from unrelated parties. This law was introduced without adequate consultation with the stakeholders and is resulting into drying up of money stream from the market. Businesses are already facing shortage of money, but with introduction of the ordinance and then followed by the law, is creating great hardship in meeting the liquidity requirements in the businesses.	The provisions of this Act were introduced with an intention of Banning the Unregulated Deposits Schemes like that of Mandalis. However, the interpretation of the existing statute results in a wider meaning thereby illegitimating the giving and accepting of unsecured loans. Hence, a suitable amendment be made to add, the providing of unsecured loans even between the non-relatives.

List of associations joined this protest:

SR. NO.	NAME OF ASSOCIATION / ORGANISATIONS JOINED ALL INDIA PROTEST CALL BY WMTPA	STATE
001	All India Transport Welfare Association	Delhi
002	Association Of Tax Payers & Professionals	Uttar Pradesh
003	All India Cotton Seed Oil Industries Association	Madhya Pradesh
004	Federation of All India Vyapar Mandal	Delhi
005	Confederation of GST Professionals & Industries	Maharashtra
006	The Goods and Service Tax Practitioners’ Association of Maharashtra	Maharashtra
007	Maharashtra Chamber Of Commerce, Industries & Agriculture	Maharashtra
008	Haryana State Tax Bar Association	Haryana
009	Tax Consultants & Practitioners’ Association	Kerala
010	All OdishaTax Advocates Association	Odisha
011	Karnataka State Tax Practitioners’ Association	Karnataka
012	Karnataka Taxpayers Association	Karnataka
013	Association Of Tax Payers & Professionals – Branch	Madhya Pradesh
014	Association Of Tax Payers & Professionals – Branch	Chhattisgarh
015	Chhattisgarh Sales Tax Bar Council	Chhattisgarh
016	The Rajasthan Tax Consultants Association	Rajasthan
017	H.P. Tax Bar Association	Himachal Pradesh
018	Punjab Tax Bar Association	Punjab
019	Chhattisgarh Chamber of Commerce	Chhattisgarh
020	Vitta Samnvaya Samiti	Rajasthan
021	Kerala Tax Practitioners Association	Kerala
022	Tax Practitioners Bar Association	Jammu Kashmir
023	Tamandu Goods & Services Tax Professional Association	Tamandu
024	Federation of Chhattisgarh Income Tax Bar Association	Chhattisgarh
025	Jaipur Tax Bar Association	Rajasthan
026	The Income Tax Bar Association,	Chhattisgarh

SR. NO.	NAME OF ASSOCIATION / ORGANISATIONS JOINED ALL INDIA PROTEST CALL BY WMTPA	STATE
027	Tax Bar Association Ambala	Punjab
028	GSTCORNOR	Madhya Pradesh
029	The Tax Practitioners’ Association	Maharashtra
030	Tax Consultants Association of Raigad	Maharashtra
031	The North Maharashtra Tax Practitioners’ Association	Maharashtra
032	Tax Practitioners’ Association Nashik	Maharashtra
033	Nandurbar District tax Practitioners’ Association	Maharashtra
034	The GST Practitioners’ Association	Maharashtra
035	Dhule District tax Practitioners’ Association	Maharashtra
036	The Income tax & Sales Tax Practitioners’ Association	Maharashtra
037	Amaravati Chamber of Commerce & Industries	Maharashtra
038	Bombay Metal Exchange Ltd.	Maharashtra
039	Tax Consultants’ Association	Maharashtra
040	Wardha Tax Bar Association	Maharashtra
041	GST Practitioner Association of Sindhudurg	Maharashtra
042	Chartered Accountants Association, Surat	Gujarat
043	The Beed District CA & Tax Practitioners Association	Maharashtra
044	Gondia Sales Tax Practitioners Association	Maharashtra
045	Kishanganj District Tax Professional Association	Bihar
046	Palej Industrial Estate Association	Gujarat
047	The Poona Merchants Chamber	Maharashtra
048	Dhule Vyapari Mahasangh	Maharashtra
049	Tax Bar Association	Maharashtra
050	Gir Somnath Tax Bar Association	Gujarat
051	Una Diu Joint Tax Practitioner Association	Gujarat
052	Ratlam Accountants Association	Madhya Pradesh
053	GST Bar Association	Chhattisgarh
054	Tax Bar Association Amaravati	Maharashtra
055	Bhubaneshwar Tax Lawyers Forum	Odisha
056	Tax Consultant Association	Maharashtra
057	Sikar Tax Bar Association, Sikar	Rajasthan
058	The Mysore Division Tax Practitioners Association	Karnataka
059	Nag Vidarbh Chamber of Commerce	Maharashtra
060	Dist. Tax Bar Association	Odisha
061	CREDAI Sangali	Maharashtra
062	The International Association of Lions Clubs (Faridabad)	Haryana
063	Tax Practitioners’ Association, Osmanabad	Maharashtra
064	Tax Bar Association, Sagar (M.P.)	Madhya Pradesh
065	The Karad Tax Practitioners’ Association	Maharashtra
066	Dhenkanal Tax Bar Association	Odisha
067	Zila Tax Bar Association	Uttar Pradesh
068	Nandurbar CPE Chapter of WIRC of ICAI	Maharashtra

SR. NO.	NAME OF ASSOCIATION / ORGANISATIONS JOINED ALL INDIA PROTEST CALL BY WMTPA	STATE
069	Sangali- Miraj MIDC Manufacturers Association	Maharashtra
070	Sangali Chamber Of Commerce	Maharashtra
071	Tumkur District Tax Practitioners’ Association	Karnataka
072	Vijayapur District Tax Practitioners Association	Karnataka
073	District Tax Bar Association Faridabad	Haryana
074	Tax Practitioners’ Association	Maharashtra
075	Lucknow Chartered Accountants’ Society	Uttar Pradesh
076	Nandurbar District Chemist & Druggist Association	Maharashtra
077	Chandigarh Tax Bar Association	Punjab
078	Dhule Oil Seeds Crusher Association	Maharashtra
079	Income tax Bar Association	Maharashtra
080	District Tax Bar Association	Punjab
081	Chitradurga District Tax Practitioners’ Association	Karnataka
082	Tax Practitioners’ Association	Maharashtra
083	Tax Bar Association	Chhattisgarh
084	Tax Practitioners’ Bar Association	Maharashtra
085	The Tax Practitioner Association	Maharashtra
086	The Belgaum District Tax Bar Association	Karnataka
087	Kalburgi District Tax Practitioners’ Association	Karnataka
088	Bangalore Rural District Tax Practitioners Association	Karnataka
089	Tax Advocates Bar Association	Uttar Pradesh
090	Jalgaon District Tax Practitioners’ Association	Maharashtra
091	Ambajogai Tax practitioners’ Association	Maharashtra
092	Tax Bar Association	Maharashtra
093	The Cuttack Tax Bar Association	Odisha
094	GST Practitioners’ Association	Punjab
095	Tumkur District Chamber of Commerce and Industry	Karnataka
096	Kolhapur Chamber of Commerce	Maharashtra
097	Tax Practitioner Association Indapur	Maharashtra
098	Indapur Trade Association	Maharashtra
099	Tax Practitioner Association Washim	Maharashtra
100	Kolar District Tax Practitioner Association	Karnataka
101	Haveri Jilla Terige Salahegarara Sangha	Karnataka
102	The Pune Wholesale General Merchand Association	Maharashtra
103	Karsallagar Association Ratnagiri Zilla	Maharashtra
104	The Mandya District Tax Consultants Association	Karnataka
105	Davangire District Tax Practitioners Association	Karnataka
106	Bagalkote District Tax Practitioners Association	Karnataka
107	The Bidar Tax Practitioners Association	Karnataka
108	Vidharbh Chamber of Commerce and Industries	Maharashtra
109	Kalamb Shahar Building Material Association	Maharashtra
110	Kalamb Taluka Medical Practitioners Association	Maharashtra
111	Kalamb Tax Practitioners Association	Maharashtra

SR. NO.	NAME OF ASSOCIATION / ORGANISATIONS JOINED ALL INDIA PROTEST CALL BY WMTPA	STATE
112	Shimoga District Chamber of Commerce and Industry	Karnataka
113	Hassan District Tax Practitioners Association	Karnataka
114	Tasgaon Taluka Chemist and Drugist Association	Maharashtra
115	The Nasik Saraf Association, Dharmakata	Maharashtra
116	Satara Saraf Association, Satara	Maharashtra
117	Ambejogai Taluka Krushi Association	Maharashtra
118	Commercial Taxes Bar Association	Jharkhand
119	Federation of State Association of Pune	Maharashtra
120	Builders Association of India – Satara Centre	Maharashtra
121	Machin Tools Marketing Association , Mumbai	Maharashtra
122	Chandrapur Chamber of Commerce	Maharashtra
123	Satara Chemist & Drugist Association	Maharashtra
124	Hingoli Dist. Tax Practitioners Association	Maharashtra
125	Tax Bar Association	Haryana
126	Sambalpur Tax Bar Association	Odisha
127	Jamshedpur Chartered Accountant Society	Jharkhand
128	The Tax Bar Association, Berhampur	Odisha
129	The Jalna CA CPE Study Circle	Maharashtra
130	Jalna Jilha Vyavari Mahasangh	Maharashtra
131	Income Tax Bar Association Lucknow	Uttar Pradesh
132	JITO – Pune Chapter	Maharashtra

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