GST, The first 100 days

India’s biggest tax reform Goods and Services Tax (GST) is set to complete its milestone of 100 days and it’s time to take stock of the experience on the ground. To me, the measure of this experience will have to be looked at through the prism of transition into GST, the business impact and the compliance efficiency. At one stage, with 1 July as the implementation date, there were concerns ab…