The Goods and Services Tax (GST) Council has eased procedures to help small and medium industry players, but assessees still face problems in filing returns. This was reflected in declining tax collections, though other factors such as rate cuts and use of integrated GST (IGST) also played a part in subdued collections, particularly in October and November.
The number of filers has been rising. However, the proportion of filers to assessees kept dwindling before it rose again in October and reached the level of July in November. Also, filers have not been able to file the correct amount of taxes

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