GST Procedure Simplification: Analysing Tax Payer’s Relief

Abstract

This article deliberates how time and again government had come up with various simplifications in the procedure for ease of business of the stakeholders involved, at large. Although the article notes that various positive outcomes have come, still the author suggests that there is a scope of further simplifications in various other areas as well which are required at this juncture. An attempt has been made in this research paper to highlight both simplification made and simplification requirede ma to bde for the relief of taxpayers.