Budget 2022: Govt should widen GST base

The GST regime has entered the fifth year of its evolution. This process has been dynamic with the tax framework strengthening in compliance, evolving to solve post-birth bottlenecks, and understanding how it can further assimilate 'supplies' to widen its scope and reach.  One of the areas of evolution is the ability to assimilate and capture new businesses, which may have been earlier outsid…