“The Goods and Services Tax(GST) in India turns three years old today. The journey so far had its own ups and downs for both the business community and the government. We have seen 40 GST Council Meetings to date, which tried ironing out the various concerns raised by industry bodies from time to time. GST has come a long way over these three years and stabilised to a large extent. However, there are many issues which remain crucial for ease of business. To name a few of them – the confusion of the interest on delayed tax payments either on net liability or gross liability, taxability of intermediary services for ITeS sector, linking of the original invoice with a credit note or debit note, need for a centralised appellate authority for advance ruling. New reforms like e-invoicing and new GST returns are important steps towards digitisation of tax function in India; however, with COVID-19, we saw the roll-out slow down. With businesses restarting their operations after the lockdown, this would be a good time to automate taxes and focus on the core operations.”