GST, a mega tectonic reform in the field of indirect taxation, was implemented nine months ago, still, the functions in its technology vertical appear to be in the embryo stage. The provisions of GST law, the way in which the law is crafted, the forms that have been designed is superlative and it is getting smoothened with each GST Council Meeting which endeavors to make the law refined in a more pragmatic approach. The way in which the implementation of GST law has been envisioned is very much dependent on the technology.
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