article/opinion/columns/gst-2- 0-next-stage-of-reform-in-the- tax-regime-requires-creating- federal-institutions-8029959/
- In the intro, mention the completion of five years of GST.
- In the body mention improvements such as input credit to the buyer only after the seller uploads the invoice, introduction of e-invoicing and the introduction of e-waybill. In the suggestions mention need to amend the law to provide that all units buying from unregistered GST suppliers would have to pay duty on a reverse charge basis. This would help the large buyers to buy from units whose turnover is below the threshold. Next mention the need to increase the average GST rate without fueling the inflation. Third mention the need for a federal institution in the form of the GST state secretariat.
- Conclude by mentioning that these changes will add to the success of the GST regime.