Business Standard

GST: More than just a tax reform

Going forward, we also need to look at inclusion of items in the GST from a larger macro perspective


V S Krishnan
The goods and services tax (GST) journey so far has been a challenging one. There have been technical glitches in the GST network (GSTN) platform, there was hesitancy among the small entities to register and file tax returns, and there was also the difficult task of coordination between the Centre and state GST officers at the field level. But at the end of five years what has come out clearly is the robust design of the GST system — the integration of the entire value chain from raw material to retail for the purpose of dual taxation by the Centre
Disclaimer: These are personal views of the writer. They do not necessarily reflect the opinion of or the Business Standard newspaper

Don't miss the most important news and views of the day. Get them on our Telegram channel

First Published: Jun 29 2022 | 10:44 PM IST

Explore News

To read the full story, subscribe to BS Premium now, at just Rs 249/ month.

Key stories on are available only to BS Premium subscribers.

Register to