Faltering Cooperative Federalism - No consensus in GST Council - Can the GST Council stop a State from borrowing?

Every tax should be guided by an economic philosophy. GST had one, with the object of merging multiplicity of taxes, uniform rate of tax, bringing one commodity tax for the entire country, and allow credit seemlessly, simplification of compliance. Now, this foundation is thrown to wind. Amendments are brought in as soon as there is a judgment perceived as adverse to the Revenue. GST has become a monstrous law. Out of the plithota of amendments made to the Act and the Rules, I cannot think of one amendment which was introduced to correct a genuine shortcoming in law. Besides, the GST portal does not allow many things which the law allows the assessees to do. I am of the view that this government either held to ransom by the bureaucracy, or has voluntarily given the reins of taxation to the bureaucrats.

Gururaj B N 14/10/2020