Tuesday, December 5, 2017

THINKERS' corner (same as chosen before)

An UPDate- (Spoon Feed)  :





Hear EXPERTS' Talks on vulnerable areas- which call for an intensive fresh study /look through, so also revisiting with a fine- toothed comb, to the end of  revamping/restructuring , as warranted, to make the Code effective and accomplish the basic avowed /loudly proclaimed principal objective of  with he so on>>>>

Previous (random selected) HERE https://www.youtube.com/watch?v=zE0jzejwaJg&feature=share

(< Also look through the comments posted therein

<> At the end of having done so – invite to share, own devout thoughts/ well founded views, if at all have any, should anyone  so dare to tread the path /direction even arch angels may fear to tread/take decisively; or shy away, to infinity ?!

To enable TO Look Back AND PONDER ; in case have chosen to seize to so do by now : 




EXtract  :

Q
Amidst protests by RWAs, the Finance Ministry had issued a notification in July saying that apartments would not suffer any additional expense, as they will get an input tax credit (ITC). In fact the tax burden on RWAs would now go down, as they would get ITC on both goods and services, says the notification.
ITC is the deduction in tax that a business will get for its final product (output) based on the tax it has paid on purchases (input). That is, when the RWA is paying output tax to the government (i.e.,tax collected from residents), it can deduct from that amount the input tax already paid to the vendors.
But here too, the notification implies that the RWA is an entity separate from its members – earlier RWA could not claim ITC, which it now can, thus reducing the final tax burden. It ignores the fact that in effect, the burden is passed on to the home owners, who themselves are the RWA members.
UQ

HOW and WHEN - a billion '$' (or a Trillion $- giving weight-age due to the 'INFLATIOn or... ) ?

For a dilation, >
https://www.facebook.com/swaminathanv3/posts/1512706285472319?pnref=story

 >>>>>>>>>>>>>>>>>>>>>>>>>

CROSS Refer > 


www.thehindubusinessline.com/opinion/.../mohan-lavi/gst-and.../article9752508.ece
GST's clumsy notifications can hit compliance. ... Mohan Lavi ... Council hereby notifies that no refund of unutilised input tax credit shall be allowed under clause (xiii) of section 20 ... (This article was published on July 6, 2017) ... R Srinivasan.
www.thehindubusinessline.com/opinion/columns/hola-gst/article8733179.ece
Mohan R Lavi ... It is unfortunate that in a critical area such as input tax credit, lawmakers have taken the ... (This article was published on June 15, 2016).
www.thehindubusinessline.com/opinion/gst-needs-more.../article9231082.ece
Mohan R Lavi ... Seamless granting of input tax credit is the foundation of any GST law that believes in the ... (This article was published on October 17, 2016).
www.thehindubusinessline.com/todays-paper/tp...credit-on-input.../article1733608.ec...
May 13, 2006 - Cenvat credit on input services to pure-play service tax assessees must be restored. ... Hyderabad-based chartered accountant.) Mohan R. Lavi


< These contain the Views (rather counter-views) of a CA, in practice, on the GST implications, wprt the problems the concept of "Input tax Credit" entails; and is likely to be faced with in its actual implementation of and enforcement by the  Revenue. 

For an independent understanding and incisive appreciation thereof , in proper light, however, recommend quite a close and intelligent study of the input- material supplied herein, out of sheer courtesy !

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