Decrypting the good, the bad & the way forward for Indian GST

One of the most fundamental indirect tax reforms since independence, the Goods & Services Tax (GST) is now poised to close three years of its implementation at the end of June in the midst of the global crisis due to the novel coronavirus, or COVID-19, pandemic. In these years, while the government has tried to leave no stone unturned to make it a robust and efficient system, it is pertinent t…