A work in progress

GST has a long to-do list in its second year

A year after its roll-out, the goods and services tax (GST) regime is still a work in progress. The actual scorecard of the new indirect tax regime lies hidden between the two starkly different pictures presented by the government and the opposition. While the former has labelled the GST as a “good and simple tax” which has brought down the indirect tax burden, made it easier to do business, expanded the tax base and moved towards a transparent taxation regime, the Congress has called it a “grossly scary tax” and has pointed to the inconveniences that taxpayers have had to