Three years on, GST hasn’t lived up to its billing

If we can treat 2019-20 as a year when the “teething problems” associated with GST must have been largely overcome, there is no question that this performance is poor July 2020 marks the completion of three years since the launch of the good and services tax (GST) regime. That is long enough to allow us to take stock of how well the new tax regime is performing. If it is still beset with “teething…