The rollout of the goods and services tax has been flawed right from the beginning (Editorial – “GST’s complicated”, May 7). What should have been a good and simple tax has only become a complicated affair. This is basically because a number of laws have been subsumed into the GST.
An extremely simple process without requiring any returns and automatically arriving at tax liability and input tax credit without any submission from tax payers could have been made possible had the Council concentrated on just one aspect — could invoices be generated through the GSTN by registrants?
If this had been made possible, it would have clearly assigned tax credit and tax liability to the respective GSTN. At the end of the month, the liability could have been calculated and cleared.
N. Chandrasekaran,
Chennai
