GST's maiden quarter: Reviewing one nation, one tax

As the new indirect tax regime completes a quarter, Business Standard looks at the problems filers have faced and the challenges ahead: 

Report card: A three-month learning experience

In the three months since its roll-out, the goods and services tax (GST) has not led to a spike in prices of essential commodities or shortages, but it has made the lives of small and medium enterprises (SMEs), as well as exporters, uncomfortable.

Changes in rates for some sectors reflect flexibility in the system to adjust to emergent needs, but these have also irked certain segments such as automobile companies.