GST- Goods And Service Tax
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GST simplification is necessary – International Monetary FundGST was introduced by our Government for the purpose of unifying and harmonizing of multiple indirect taxes in different states across nation. According to the annual report of International Monetary Fund (IMF) GST structure in India is still complex with relatively high number of rates and exemptions.IMF mentions that introduction of GST is a milestone reform in nation’s tax policy, a dual rate structure with low standard rate and higher rate on selected items can be progressive and preserve revenue. There is still a lot of scope for the simplification in the processes and thereby to achieve lower compliance and administration cost.
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