Disastrous way to improve GST compliance

The move to restrict input tax credit for non-filing of GSTR-1 is too harsh and could be legally challenged The 37th GST Council meeting held on September 20, 2019, was widely lauded for numerous business-friendly measures, which have significantly boosted trade confidence. The meeting also noticeably occurred in the backdrop of plateauing rates of compliance and frauds involving fake invoicing. T…