Problems in migration in GST

[Jasbir Uppal]

Dear professionals we are facing problems in migration to G.S.T.

1. A person who is partner in more then one firm and also registered as a taxable service provider in service tax act. He has used his DSC in one firm as a authorized person. But he is also authorized by the partners of the other firm where he is a partner. When we plug his DSC for verification of migration to GST of all these firm the portal is not accepted he DSC because the DSC is already used.
2. In the company case a person other then director is authorized for migration in GST and the resolution of the company has been up loaded on portal during the process of migration. But when we plug his DSC on the site, then asked the DIN no. His DIN no is not be allotted because he is not a director of the company.
3. A dealer who has opted compounding as a trader in VAT and paid compounding fee on his turnover of sale. Can such dealer can claim Input tax credit on the date of informant of G.S.T. i.e. 01.07. 2017.
4. In civil work construction dealers are eligible to take input tax for material consumed for execution of work and adjusted on output tax liability. But in G.S.T. civil work treated as services. Whether such dealers are eligible to take input tax credit on material consumed.

AI Summary

GST migration and registration processes affect DSC/DIN authentication, input tax credit eligibility and sectoral compliance burdens.
Migration to GST entails procedural authentication issues (DSC reuse, DIN requirements, Aadhaar e signature alternative) and provisional enrolment pending enactment; transitional ITC questions include entitlement for inputs held on migration from composition schemes and limitations on credit for works contract materials, while legislative measures (GST bills, sector working groups, centralized assessment options, and TCS on e commerce) are under active deliberation.