Focus shifts to enforcement actions, returns, refund simplification

It faced a huge political backlash and became the butt of jokes with opponents calling it 'Gabbar Singh Tax', but weathered all of it in 2018 and its proponents are confident the  GST is fast emerging as a strong tax-compliance tool and may eventually evolve into a single-slab taxation rate. Dismissing the criticism that it was a 'good law, badly implemented', those in support point out it to…