GST 2.0: Is this the right time? And what kind of reforms do we need?

The tumultuous years of implementing goods and services tax (GST) in India seem to be over. This indirect and transaction based tax, implemented nationwide in July 2017, has settled in. Most of the teething issues, such as glitches in ‘invoice matching’ and delays in refund, which dragged on for years, have largely been dealt with. The contentious issue of states not receiving their cons…