I want to suggest a new solution to Finance Ministry and GST council regarding GST dual control as following,
We can have arrangements such that for a tax payer, SGST be assessed by state's tax official while CGST and IGST by center's tax official. So for a tax payer, there would be two assesse officers, who would assess their respective taxes.
This would automatically resolve all the problems of-
-jurisdiction division (as the division is already done in the form of CGST+IGST and SGST) ,
-division of powers between state and center(collect and assess the taxes for which one is authorized i.e. CGST &IGST by center and SGST by state, thus no another division needed) ,
- every entity (state or center) could easily fix their own targets to be collected by their own officials,
- no harassment of tax payers,
- clean approach so no confusion and ambiguity,
- in future, if we shift to making IRS an all India service, this could easily be done via this solution.
- smooth transition of administrative structure as the current infrastructure and officers of both center and states would continue to collect their own taxes respectively( just as they are doing now, without any encroachment by each other.)
The only negative point could be that instead of one assesse officer, a tax payer would be assessed by two assesse officers (one of center and one of state) , but this is again a trivial issue and can be implemented conveniently.
The benefits e.g. in ease of implementation and resolutions of disputes in jurisdiction divisions and center-state political disputes would be achieved easily and immediately.
I sincerely want this proposal to be forwarded to GST council, can anyone suggest, how could I do the same?