Four years of GST: A continuing reform, in consultation with stakeholders

The completion of four years of the Goods and Services Tax (GST) is a good time to look at the benefits it has provided and challenges it has led to, the latter amplified by the once-in-century pandemic. GST needs to be judged in the right context. Major reforms are an ongoing process, and a new legislation that has combined several complex central and state legislations cannot be expected to work…