Editorial
Shashank Dhond
GST 2017 to 2023: What has happened & What has to happen
An important juncture in the progression toward a more efficient indirect tax system was reached on July 1, 2022. The Goods and Services Tax (GST) of India recently marked its fifth anniversary of consolidating a wide variety of earlier indirect taxes, abolishing all barriers to domestic trade, and bringing the Indian economy closer together. The indirect tax system in India has undergone dramatic transformation over the past five years as a result of several policy, tax rate, procedural, and technological changes brought about by the GST. However, the ecosystem as a whole has developed to accommodate the new norms, including government agencies, taxpayers, and tax professionals. Over the past five years, business leaders and legal experts have worked tirelessly to promote the widespread implementation of GST, a dynamic piece of legislation that has undergone significant revisions. Keeping up with .......