Draft GST Formats-Some Observations

As professionals, part of the public service obligation in my view, is to go through draft proposals and try to refine/improve it. In that light, I decided to read the 70pg GST forms/rules, and find out any issues. Below are my observations.

Form/Rule	Observation	Suggestion
FORM REG GST-1- Application for Registration under Section 19(1) of Goods and Services Tax Act, 20	Trade name is asked also as an optional field. Address contains latitude/longitude which might be used for apps/mapping. Reason for registration is sought including merger etc Nature of premises ownership is asked including shared/Consent-this might be a risk mapping factor DIN/Aadhar/PAN/Passport Number is asked for details of KMP, besides citizenship-helps cross matching	Name of Father/Mother instead of Name of Father
FORM GST REG 26-Form for Field Visit Report	Physical verification report has photograph of place with person present at verification time as also details of open, covered and, floor on which business done.	It ensures the person has visited the place, and gives details of the person interacted with. If only there is a similar facility for Swatch Bharat Abhiyan, things would be much better
Rule 1[e]Tax Invoice	name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered and where the taxable value of supply is fifty thousand rupees or more-This provision will help curb URD menace and the bill to/ship to scam	The invoice should also include the PAN number of the unregistered recipient, so that it is easier for the government to track. Name/Address alone with end up in a physical/manual reconciliation