The goods and services tax (GST) journey so far has been a challenging one. There have been technical glitches in the GST network (GSTN) platform, there was hesitancy among the small entities to register and file tax returns, and there was also the difficult task of coordination between the Centre and state GST officers at the field level. But at the end of five years what has come out clearly is the robust design of the GST system — the integration of the entire value chain from raw material to retail for the purpose of dual taxation by the Centre
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