Honest, thorough reappraisal of GST long overdue

The GST regime was ushered in without adequate preparation of the information technology platform for filing returns

The goods and services tax (GST) regime completes three years tomorrow. It has fallen short of expectations in terms of stability of laws, revenue growth, curbing evasion, ease of compliance and smooth movement of goods.
 

The GST laws were designed with the main objective of maximising revenue through extensive use of information technology that will detect and curb evasion. So, the laws drafted were very complex that gave way to thousands of changes over the last three years in response to problems pointed out from the operating levels.  In a way, it is a reflection of the responsiveness of the