The reality of goods and services tax (GST) in the field is that there is tax evasion on one side and administrative hurdles on the other. First, the tax administration has not been able to fulfil the promised objective of providing a tight infrastructure to weed out evasion. Second, the administration and the taxpayer have to contend with continuing changes in GST rates made by policymakers with a frequency not witnessed anywhere else. Third, new laws in other sectors have conflicted with GST implementation. Fourth, large businesses are as much prone to tax evasion as small, lending a touch of
Disclaimer: These are personal views of the writer. They do not necessarily reflect the opinion of www.business-standard.com or the Business Standard newspaper

)