Ease of GST compliance: Still a distant dream

GST

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Feb 07, 2023

India’s biggest tax reform, the Goods & Services Tax (GST) was introduced on 1 July 2017. The journey of GST in India has been a roller-coaster ride with many hits and misses. Since its inception, the Government has considered several legal and procedural changes to simplify the tax system for the smooth functioning of GST in the country. GST has also brought with it a paradigm shift in the use of technology in tax administration and compliance. However, even 5 years and multiple policy amendments, it seems that not everything has unfolded as planned.

GST compliances which were envisaged to be easier and less complex, have turned out to be a compliance nightmare with multiple and frequent changes in the tax returns and reporting requirements. Further, the GST portal has been a puzzle and cause of concern for many taxpayers since its inception. Harmony between the provisions of the law and the functionality offered on the GST portal remains elusive. It took months to update the portal on account of changes in the law and process and still, it continued to face technical glitches.

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