Revenue Dept to focus on behavioural patterns of taxpayers to improve GST compliance

Soon, GST officers will study the behavioural pattern of certain taxpayers to nudge them to comply with tax laws, in a departure from the current practice of focussing only on deterrent action to check evasion. The Central Board of Indirect Taxes and Customs (CBIC) has set up a 'Nudge Team' to formulate a strategy on studying behavioural patterns of taxpayers and use segmented approach to encourag…