An incomplete agenda: Many indirect tax changes but basic reforms left out

Changes made only to Customs as GST can get no tweaks in Budget, but some indications were given about improvements in procedure

The changes that have been made in the indirect taxes are mainly in customs since no change can be made in GST in the Budget. But some indications have been given here about the improvements in procedure that obviously have been agreed to by the GST Council. Electronic invoice is being devised in such a way that it will act as the e-way bill and the compliance burden will be substantially reduced. This will be a great improvement in procedure and will facilitate movement of goods. It will also reduce the chance of evasion. A simplified monthly return is being