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    <title>ICAI - SUGGESTIONS ON PRACTICAL ISSUES IN GST</title>
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    <description>Proposals seek procedural fairness and system upgrades across GST: allow reasonable reply time to pre-notice intimations, mandate recorded virtual personal hearings on request, require dual-mode notice service unless digital-only chosen, and avoid demanding physical copies already on the portal. A consolidated Case Life cycle Management Module with persistent case IDs, version-controlled repositories and save-draft functionality is recommended, alongside URP logins for personally penalized unregistered individuals, automated migration of legacy proceedings on reorganisations, and portal enhancements for registration, ITC distribution, refund processing and e-way bill data capture.</description>
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