Closer look at CAG audit of GST reveals systemic flaws, not just glitches

Granular, comparable and regularly updated data on GST has never been shared by the government with researchers or the public

In July, the Comptroller and Auditor General (CAG) of India conducted its first ever audit of the goods and services (GST) tax regime, the implementation of which has been a signature initiative of the National Democratic Alliance, and pointed to many flaws that persist two years after GST’s nationwide rollout. 

These were the headline findings that were widely reported. A closer reading of the report reveals some startling and worrisome facts. These findings, it should be noted, are from a partial audit exercise because in breach of constitutional provisions and legal obligations, CAG was not provided full access to the GST