It was noticed also in Chandni Chowk (Delhi) that award-winning famous confectioners where customers literally queue up to buy unbranded sweets are charging Goods and Service Tax (GST) from customers, but without issuing any GST-invoice to them. Invoices are issued only when specifically asked for. GST thus has become extra profit for confectioners selling unbranded sweets in loose. Such can be case with other unbranded commodities taxable under GST but sold loose. Even in other trades commodities in bulk are being sold without any invoice. However traders of branded commodities must be issuing consolidated invoices at end of the day, because whole of their purchases are accounted. Main problem of GST-theft is in case of unbranded products under purview of GST but being sold loose like sweets.
Central and state governments should devise some way so that invoices may be compulsorily given to each individual customer without being asked for. For example, confectioners can be directed to stick a copy of GST-invoices on each box of the unbranded sweets sold in loose. Newspaper-advertisements to aware members of public can be given to apprise them of such grabbing of collected GST by traders without depositing with public-exchequer. Traders should be strictly warned against their non-issuing GST-invoices to customers without being asked for. Fear-psychology should be developed whereby traders may themselves voluntarily issue GST-invoices to customers even without being asked for.
(The views expressed by the author in the article are his/her own.)