Rahul Mehta Gandhinagar LsCandidate

STAS2
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I have proposed STAS ( = Separate Tax Account System) to solve MTP ( = Missing Trader Problem) in GST
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In STAS , there is one problem (yes, still one problem !!).
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Say A has sold goods of Rs 1000 to B and C both. Say B pays Rs 1000 + Rs 200 GST and Rs 200 goes into STAS account of B. Now what if B uses hat Rs 200 to pay GST of C and B's GST remains unpaid?
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Solution I propose is STAS2.
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STAS2 is one level above STAS.
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In STAS2, when A buys goods from B, for say Rs 1000 + Rs 200 GST , A can write a STAS2 cheque of Rs 200,
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So Rs 200 will go into STAS2 account of B
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In STAS2, only Govt can make transfers.. Here, the Govt Officer (or automated system or both)will take that money for input credit of A and give balance to B if B has any excess payment left. IOW, B doesnt move money from his STAS account to Govt account. Money is directly paid to Govt via STAS2 account of B. And if excess payments have come in STAS2 accounts of Govt, then Govt will issue refund to B
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So STAS2 is safer for A. But STAS2 increases workload on Govt
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So Govt has choice -- if Govt wants safe system, it can take STAS2 and bear the workload. And if Govt wants less safe system, then Govt can go for STAS.
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