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Ebbs and Flows of 365 days of GST implementation

July 9, 2018[2018] 95 taxmann.com 77 (Article)
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Reeling from the messy implementation of demonetisation in November 2016, rolling out of half- baked Goods and Services Tax (“GST”) came as a high tide in the lives of the Indian businesses and taxpayers who have rightly learned from the natural law theory that being flawless is not something which happens at once; it’s a process of crawling, falling and then learning to walk, but being awake to the ebbs and flows of this process, is what marks success in the long run.
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