Procedural concerns in focus as GST enters third year
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The Goods and Services Tax(GST) has completed two years on July 1,2019.
The introduction of GST was a game changer for the Indian economy as it has replaced multi-layered,complex indirect tax structure with a simple ,transparent and technology-driven tax regime.
During the last two years,the government has brought in various changes both on the quantum of taxes and the inclusion and exclusion of goods and services.
However,tax experts have said that Government should work more to (a)rationalise rates (b)clearly define profiteering (c)overhaul the advance ruling mechanism (d)simplify GST returns (e)address procedural complexities of the GST portal system and (f)make compliance easier.
Further,the highlight of the new indirect tax system has been the way the GST Council which is the nodal body deciding rates and procedures has functioned.
The council has addressed industry’s concerns and modified rules to make the system easier.This has given business confidence and will further accelerate ease of doing business for industry in India.
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