Even as the goods and services tax completes a month of roll-out, the real test for the GST Network (GSTN), the IT backbone of the new indirect tax regime, is still 30 to 45 days away when the deadline for the first set of return filing approaches.
Delayed by a week from its own estimate, the GSTN opened up the facility for sales invoice upload on July 24, which is the first step in the three-part return filing process. With rules finalised by the GST Council only a fortnight before the rollout, it was a race against

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