随着商品及服务税委员会定于10月8日召开会议，税务专家纷纷呼吁实施相关改革，以期简化合规流程、减少税务争议并为企业带来更大的经营确定性。其中，进项税抵免的处理方式是一个关键议题。
As the GST Council prepares to meet on October 8, tax experts have highlighted the need for reforms that could simplify compliance, reduce disputes and provide greater certainty to businesses.A key area is the treatment of input tax credit .CA Mandar Telang, Vice President, Bombay Chartered Accountants Society , an independent, voluntary professional organisation for Chartered Accountants in India, said ITC should not be denied for bona fide clerical or procedural errors where the underlying transaction is genuine, tax has been paid and there is no revenue loss.
印度孟买特许会计师协会副会长CA Mandar Telang指出，只要相关交易真实存在、税款已足额缴纳且未造成任何税收损失，即便因文书或程序上的无恶意失误导致无法获得进项税抵免，也不应予以拒绝。他同时呼吁建立切实可行的纠错机制，并配套相应的防范措施以防止滥用。此外，Telang还建议为跨多个州开展业务的企业设计更为集中的注册体系，允许同一法人实体在不同注册地之间转让或共用未使用的进项税抵免额度。他认为这些措施有助于减少法律纠纷并缓解企业流动资金压力。
He also called for a practical rectification mechanism with safeguards against misuse. Telang also suggested examining a more centralised registration framework for businesses operating across multiple states and allowing transfer or cross-utilisation of unutilised ITC between registrations of the same legal entity. He said such measures could reduce litigation and working-capital pressures.
印度综合性律师事务所Trilegal的税务业务合伙人Jitendra Motwani则表示，企业界将密切关注有关去刑事化、进项税抵免争议处理及合规流程简化等方面的提案。他指出，将常规的进项税抵免争议及商品分类争议排除在刑事范畴之外，并加强对相关逮捕行为的司法监督，均有助于提升纳税人的经营确定性。Motwani还特别提到了关于员工团体保险及外聘餐饮服务进项税抵免的提案，以及允许在供应商违约情况下由实际受益方保留相应抵免额度的相关规定。
Jitendra Motwani, Partner – Tax Practice, Trilegal, a full-service corporate law firm in India, said businesses would be keenly watching proposals around decriminalisation, ITC disputes and compliance simplification. He said keeping routine ITC and classification disputes outside the criminal framework, along with judicial oversight of arrests, could provide greater certainty to taxpayers. Motwani also pointed to proposals concerning ITC on employee group insurance and outdoor catering, as well as provisions that could allow genuine recipients to retain credit where a supplier defaults.
不过，他表示，减免措施的力度最终仍取决于后续通知的发布以及基层层面的具体执行情况。印度律师事务所Rastogi Chambers的创始人阿比谢克·拉斯托吉指出，目前据称正在审议的提案包括对涉及被冻结税款处理的第17条进行修改，同时还会对逆向关税退税机制、商品及服务税的登记与注销流程、电子运单合规要求以及执法权限等方面进行改革。
However, he said the extent of relief would ultimately depend on the implementation of the decisions through subsequent circulars and field-level action. Abhishek Rastogi, Founder, Rastogi Chambers, an Indian law practice firm, said proposals reportedly under consideration include changes to Section 17, which governs blocked credits, along with reforms to inverted-duty refunds, GST registration and cancellation procedures, e-way bill compliance and enforcement powers.
拉斯托吉强调，对第17条的任何修改都需仔细研究，尤其要明确这些修改是适用于未来情形还是追溯既往，以及是否需要通过立法修订，抑或仅依靠通知或说明即可实现。
Rastogi said any changes to Section 17 would need to be examined closely, including whether they are prospective or retrospective and whether they require legislative amendments or can be addressed through notifications or clarifications.
至于商品及服务税相关的执法权限问题，专业服务与商业咨询机构Grant Thornton Bharat的合伙人兼税务争议管理负责人马诺杰·米什拉表示，重新审视现行框架有助于明确区分税务争议与刑事执法之间的界限。他指出，若能在调查阶段提高法律确定性，将有助于那些仅涉及条款解释或属于正当税务争议的企业。不过他也强调，执法框架仍需对故意欺诈行为保持强有力的打击力度，包括伪造发票及虚报可抵扣税款等行为。原定举行的商品及服务税委员会会议已两次延期，目前定于10月8日召开。
On GST arrest powers, Manoj Mishra, Partner and Tax Controversy Management Leader, Grant Thornton Bharat, a professional service and business advisory firm, said revisiting the framework could help draw a clearer line between tax disputes and criminal enforcement. He said greater certainty during investigations could benefit businesses where the underlying issue is interpretational or involves a bona fide tax dispute. At the same time, he stressed that the enforcement framework should continue to provide a strong response to deliberate fraud, including fake invoicing and fraudulent ITC claims. The GST Council meeting has been rescheduled twice and is now scheduled for October 8.