Sore Points

Logging in: Issues such as forgetting one’s security password may take four-five days to get resolved

Digital signature: Applicants are finding it tough to get digital signatures approved by GSTN

Non-validation of PAN: GST requires PAN-based registration. In many cases, GSTN is rejecting registration/ migration due to change in the nature of the businesses without change in the PAN.

Unavailability of APIs (application programming interfaces) and MPLS with GST Suvidha Providers: GST Suvidha Providers are complaining that GSTN has not given all APIs and MPLS. API is a set of routines, protocols and tools for building software. MPLS, or Multiprotocol Label Switching, is a datacarrying technique for highperformance telecom networks.

Incomprehensible HSN/SAC

Code: Determining HSN and SAC codes for goods and services, respectively, and, hence, the tax rates is a major hurdle. HSN is Harmonised System of Nomenclature and SAC stands for Service Accounting Codes which are adopted by the CBEC for identification of the services provided.

Confusion over invoice format: The government has not specified a clear format for invoices. It has just mentioned certain mandatory fields.