Issues / Concerns:
(a) Relaxation of time-limit for effective date of registration: There are numerous ground level issues faced by the tax payers w.r.t. IT infrastructure glitches, plethora of notifications / circulars, corrigendum, amendments, interpretation of laws etc. on account of which the industry has been grappling with various issues including registration procedures. In this background, in cases where the application for registration has been belatedly made, it would be unfair to the tax payer if the effective date of registration is not considered from the date of liability itself.