Next steps for GST

Administrative and policy interventions needed

After six years of implementation, the goods and services tax (GST) system seems to have stabilised, with monthly revenues of at least Rs 1.5 trillion. The system has benefited from constant fine-tuning by tax authorities and coordination between the Union and the states. A number of interventions over the years, such as the introduction of e-way bills and the use of e-invoice, have improved efficiency. The use of technology has been a key enabler. The audit of returns, for instance, is not at the discretion of tax officers; instead, the selection is done by algorithms. This ensures honest taxpayers are