How automated notices under GST is leading to proliferation of disputes and litigations

GST

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Feb 04, 2023

The Goods and Service Tax (GST) has been one of the most complex yet progressive indirect tax reforms implemented in the history of India. The reform involved the integration of the nation’s diverse indirect tax horizon into a single indirect taxation code bringing about a massive responsibility of developing a robust, unified and interactive IT architecture to not just integrate the taxation platform of 36 States, Union Territories and the Union Government, but also to sculpt a single interface structure for all the taxpayers for compliances and reporting.

The Goods and Services Tax Network (GSTN) was entrusted with the complex and herculean task of building the platform to service the needs of diverse stakeholders, be it taxpayers, tax authorities or other governmental agencies, featuring interoperability with other systems such as that of Customs authorities. The responsibilities included the taxpayer migration from the erstwhile regime to GST, registrations, filings, tax remittance, refunds, validating appropriateness of Input Tax Credit (ITC), etc.

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