Two years on, still not a good and simple tax: What ails the GST regime

Find a fix for anti-profiteering measures, filing glitches, advance ruling mechanism, say experts

The last GST Council meeting had given a two-year extension to the National Anti-profiteering Authority (NAA), postponed the deadline for filing annual returns by two months, and avoided voting by deferring the contentious issue of GST rates on lotteries. All these issues tell a story of unresolved matters in the indirect tax system, now entering its third year.
 
Then there are issues concerning authorities of advance ruling (AARs), which have in a number of cases given contradictory rulings.
 
This is not to say that the GST system is all problematic and no progress has been made. Had it