GST, e-commerce and the game of catch-up

July 1, 2017 was a historic day for the Indian indirect tax landscape encompassing the government, industry, and professionals. With the introduction of Goods and Services Tax, hailed as one of the most transformative tax systems, India entered a ‘consumption based’ taxation regime. Fast forward 4 years, and it has been nothing short of an exhilarating roller-coaster ride. The government and the i…