Budget 2019: Seeking digital handshake between direct and indirect taxation

To achieve the objective of one-nation, one-tax, the government had implemented the Goods and Services Tax (GST) two years ago with the prime purpose to simplify the hitherto complex indirect tax system and to avoid the cascading effect of one indirect tax on another. There was also a strategic reason to introduce the GST i.e. to increase the transparency and check tax evasion, not only for indire…