The ‘Good and Simple Tax’ has broadly achieved its goals
India’s goods and services tax has simplified the country’s erstwhile complex indirect tax regime, but it should now focus on reducing litigation and making compliance contactless to enhance transparency and trust, which are important for promoting voluntary compliance
India’s goods and services tax has simplified the country’s erstwhile complex indirect tax regime, but it should now focus on reducing litigation and making compliance contactless to enhance transparency and trust, which are important for promoting voluntary compliance