GST e-invoicing: Gradual roll-out will ease the pain

The Goods and Services Tax regime, which was launched in July 2017, seemed to be settling down when the Covid-19 pandemic dealt a blow to the economy, bringing businesses to a standstill in April and May. GST compliance also dipped in April and May, as seen in the adjacent graph, less than 10 per cent of GSTR 3B returns for March, April and May were filed until June. Of the GSTR1 returns due for M…