Unfinished agenda to keep GST Council busy till roll-out

The GST Council has finalised rates for almost all goods and services

With just over three weeks left for the roll-out of the goods and services tax (GST) from July 1, issues related to electronic way (e-way) bill, anti-profiteering guidance and area-based exemption rules, among others, are yet to be addressed.

Though the return filing rules have been simplified, experts argue that such changes just ahead of the GST roll-out will only complicate the IT preparedness of the industry and the GST Network (GSTN).

The revised return rules have done away with the need to mention invoices along with the product code. Now, only the harmonised system of nomenclature (HSN) code of