A host of measures to simplify the payment of tax, filing of returns, claim of refunds and advance ruling system would be on the anvil as the goods and services tax (GST) Council meets on Saturday. The required changes in the GST laws would be made once the Council achieves consensus on these changes, officials in the know said.
With regard to refunds and advance authority rulings (AAR), the Council will discuss the feasibility of a single authority with some conditions to ease the process. In a move that will ease the process for all taxpayers, the Council is likely