 "Illustration by Binay Sinha")
Last month, I listed and elaborated on the guidance the Chairman, Central Board of Indirect Taxes and Customs (CBIC), issued weekly during GST’s first year, altogether 50 in my count. I indicated that the communique were helpful and direct in their instructions to officers keeping customer focus in mind. Nevertheless, I commented that success would, of course, depend on the implementation by department officers. This month I point towards select remaining challenges, including evasion, e-way bills and litigation.
GST evasion: The Chairman reminded officers to keep track of revenue collection and that a concerted effort must be made to arrest any
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