Budget Memoranda
GST
2024
2023
2022
- Concept Note on Aggregate Turnover under GST
- Suggestions on Draft Form GSTR-3B
- Representation to include Chartered Accountants as Technical Member of GST Appellate Tribunal
- ICAI suggestions regarding Removal of Difficulties Order 2022
- Representation to waive late fee payable on GST Annual Return and GST Reconciliation Statement for the Financial Year 2020-21, filed on or before 31st March, 2022
2021
- Determination of time limit in the scenarios given in Circular No. 162/18/2021-GST 162/dated 25th September, 2021
- Suggestions on GST Portal
2020
- Representation for extension of due date of Annual Return and Audit from September 30, 2020 to December 31, 2020
- Representation for permitting availment of ITC under GST pertaining to FY 2019-20 and correction in GSTR- 1 till March, 2021
- Representation for devising mechanism for accepting part payment of taxes
- Representation for difficulties in filing Annual Return in Form GSTR 9 for the year 2018-19
- Representation for extension of due date of filing various Return under GST due to COVID – 19
- Representation for providing login facility to CA for filing Reconciliation Statement in Form 9C
- Representation for Difficulties in filing Annual Return in Form GSTR 9
- Restriction in availment of input tax credit imposed by Rule 36(4) of CGST Rules, 2019
- Representation for permitting availment of input tax credit under GST pertaining to Financial Year 2018-19
- Unique Document Identification Number (UDIN) on Certificates/Reports
- Concern over increasing the threshold limit from Rs. 2 Crore to Rs. 5 Crore for filing Reconciliation Statement in form GSTR-9C
2019
- Representation for extension of last date for filing Annual Return from 31st August 2019 to 30th November 2019” – 23rd August, 2019
- Representation for extension of last date for filing Annual Return from 30th June 2019 to 31st October 2019” – 21st June, 2019
2018
- ICAI submitted representation for extension of due date of filing Form GSTR 9 & 9C
- ICAI submit Suggestions on GSTR 9 & 9C (10.12.2018)
- ICAI submitted representation for permitting availment of ITC under GST of FY 2017-18 till 31st December 2018
- ICAI submitted representation suggesting non-deduction of TDS under MVAT Act after implementation of GST
- ICAI submitted suggestions on GST Annual Return Form – 26th Sep, 2018;"Draft additional Suggestions”
- Suggestions on GST draft proposed return formats
- ICAI submit suggestions on Amendments proposed in GST Acts – 18th July, 2018
- ICAI submitted an alternative workable RCM under GST– Phased implementation – 17th July, 2018
- ICAI submits suggestion to Government on GST - 12th July,2018
- ICAI develop and submit GST Audit Report and statement of particulars - 31st May, 2018
- ICAI submit representation for hosting Advance Ruling Judgement on one website - 31-05-2018
- ICAI submit suggestions on GST law on construction & refund etc. 27.03.18
- ICAI suggests the SUF Model on return filing and enabling credit
- Representation for clarifying that Input Tax Credit should not be denied to buyer for mistake of seller
- Representation for allowing KKC Credit under GST
- Representation submitted on issues in filing GSTR 1 and TRAN 1