Vidhi Centre for Legal Policy's report recommending legislative changes to strengthen the GST regime

When GST was unveiled with much fanfare at the stroke of midnight on June 30 2017, it evoked an unprecedented range of emotions and eagerness about the legal and political maneuvers to transition to the GST regime. Given the paradigm shift that GST caused in the indirect tax framework, its implementation was expected to be disruptive. However, at the same time, the expectation was that it would provide a simpler, transparent and user-friendly tax regi...