GST’s problems are worsened by shoddy planning and poor implementation at the start

It is three years since the goods and services tax (GST) was rolled out. Yet, it remains in an unsettled state. Currently, in the backdrop of an increasing likelihood that we will experience our first annual recession in four decades, the centre and states are headed towards a collision on a key feature of the GST architecture.  That is, if the economic situation leaves the fund meant to comp…