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GST - One Nation One Tax

Is GST really a One-Nation-One-Tax?

Maharashtra GST Department has issued a circular dated 12.01.2021 clarifying that whenever CBIC issues any circular, Maharathra GST Department, on its examination, would issue a separate circular regarding its applicability for the implementation of the MGST Act.

Maharastra GST Department has also withdrawan its earlier circular regarding deemed adoption of CBIC circulars. 

Background:
Maharashtra GST Department (MGSTD) had earlier issued a trade circular 39T dated 05^th July 2019 regarding deemed adoption of GST circulars issued by the CBIC. It was earlier decided to adopt the GST circulars issued by the CBIC in order to ensure uniformity in implementation of Maharashtra GST Act unless a separate circular on the same subject is issued by Maharashtra GST Department. In view of the said circular, if GST circular was issued by the CBIC and separate circular regarding the same subject matter was not issued by the MGSTD then, GST circular issued by CBIC was applicable.

Revised stand by Maharashtra GST Department w.e.f. 12th Jan 2021 A re-examination of the circular 39T dated 05th July 2019 led to the consensus for the need to have a single source of information. In order to maintain the integrity of communication and so also to avoid confusion caused as to, which circular instructions are to be followed in case where there are circulars issued by CBIC as well as circulars issued by the MGSTD, it is decided to withdraw Trade circular 39T of 2019. Henceforth, whenever CBIC issues any circular, MGSTD, on its examination, would issue a separate circular regarding its applicability for the implementation of the MGST Act.

 

HOW IS IT POSSIBLE ? CAN A STATE TAKE DECISION ON ITS OWN TO OVERRIDE THE CBIC ? IS IT THE BEGINNING OF CENTRAL-STATE FEUD OVER GST ? WHETHER CBIC IS AUTHORISED TO ISSUE CIRCULARS WITHOUT CONSULTATION WITH STATES ?

This may lead to ambiguity in implementation of MGST and CGST Acts. Since the notices and orders have to be issued under both the Acts, do the officers have to follow different instructions under MGST and CGST Acts? Under one Act, a particular situation may be an offence and in another perfectly alright. How do they regulate such situations?

If the content of the CBIC circular and MGST circular are differ then it may be problematic to follow the instruction / provision.

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