GST 2.0: Changes needed to reform dispute mechanism and tackle profiteering

GST2.0  has entered the lexicon of the  2019 election  manifesto. But, any effort to improve the indirect tax regime has to deal with two key pain points faced by businesses — the dispute settlement mechanism and the anti-profiteering measures. A mix of legislative changes and structural reforms are what experts prescribe to deal with these two issues. Consider this: Determination o…