Opinion: Amend 4 ruinous GST provisions

The following four key provisions under the GST regime spell disaster for the MSME sector: • Taxpayer must pay the entire GST dues before filing the GST Summary Return (GSTR 3B) • GSTR 3B cannot be filed until and unless the delayed payment interest at 18% is also paid • Taxpayer is blocked from filing the outward supplies report (GSTR -1) if he fails to furnish GSTR 3B in the previous month • Is…