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incorporates the outcome of our IT Audit of GSTN masking Registration and Payment modules and IGST settlement experiences. The true secret conclusions contain the failure to map small business procedures properly along with the absence of critical validations in Registration module, operational deficiencies in payments module and the deficiencies in IGST settlement reviews.
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provides an overview with the options of GST such as the GST returns mechanism along with the position of implementation of GST. This chapter discusses the 1 important space viz. the roll out of the simplified tax compliance regime, exactly where the total likely of GST roll out has not been reached.
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The gaps / shortcomings happen to be pointed out from the spirit of constructive solutions to realise the full prospective of this key reform.
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