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As we know, despite of numerous benefits of GST it will be very difficult for traders, turnover not less than 20 lakhs, to adopt it in its present form because of the complications that would arise after its implementation.


  • ISSUE OF INVOICES FOR VERY LOW AMOUNT:                                                                                                                                        In GST regime issue of invoice is the most important so as to get input tax credit on the purchases made.Without the generation of invoices no input credit is allowed the chain will break and the system will collapse.But this will become the nightmare for the small traders like chemists, confectionary shop owners, stationary shop owners etc.

Let us explain it with the help of an example:

Suppose a customer visits a chemist shop to buy 2 tablets of medicine worth Re. 4. issue of invoice for such a small amount is neither logical and not at all possible, and if the person don’t issue the invoice then he will not get the ITC and his tax already paid on purchase will become the part of its cost thereby increasing its price.


A very small trader will not be able to install a computer with an accounting software to meet these requirements because of lack of knowledge .


A lot of returns is required to be filed by small traders atleast 3 returns is required to be filed by traders, other than compounding tax payers and Input service distributor, each month that is GSTR 1, GSTR 2 and GSTR 3 etc. along with the annual return. This becomes very difficult for a small trader to comply with.


This will lead to frustration among the small traders for complying with the procedures and this ultimately lead to issuance of fake invoices which deviate the GST from its path. And also the frustration among traders will lead to adopting Unethical means to comply with the provisions of GST.


The Govt. should conduct seminars for these small traders so as to make them aware about the procedures about how to comply them. And to aware them about the GST committee for them which assist them in complying the procedures and help them in case any problem arise.


As the benefits of GST are more as compared to its drawbacks one need to learn about the procedures for the same. GST is need of the hour for our present economy which is totally complicated under present indirect Taxation system. The traders on their part should learn about GST from various external sources like internet, newspapers and journals etc. because implementation of GST is for the benefit of the whole nation and to unite the nation under a single umbrella of all the indirect taxes. So let us join our hands to learn, understand and implement it for the sake of ourselves and for the economy as a whole.
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