Curious case of Kolkata’s GST registration surge

 The GST regime was widely expected to widen the tax base of the country. But it was unexpected that Kolkata and West Bengal will be front runners in GSTN registrations, because as per official records the State is a laggard when it comes to business. On July 7, the GST authorities opened the window for registration of entities which were not registered under VAT, excise and service tax. As o…