Model GST Law

Economic Survey 2025-26 outlines a shift in the GST e-way bill system from enforcement to a trust-based, technology-driven framework aimed at improving logistics efficiency and easing compliance

Creation of a technical secretariat, doing away with the distinction between suppression and non-suppression cases, and subjecting minor procedural infringements to non-appealable levies could help create a world-class dispute resolution system

Its economic efficiency and simplicity are diluted and it contains the most toxic sections from the legacy laws of the Centre and states