There are various challenges of GST that will have to be redressed for the seamless introduction of GST . These challenges will include the Principles of Taxation of Goods and Services and Rate of GST , enumeration of exempted supplies , rate of composition , subsumation of local taxes , taxation of petroleum products by excluding them from the ambit of GST or bringing them in the umbrella of GST , dual control , combating apprehensions of taxable persons regarding coercive measures , robust computerization , simplification of on-line modules , concerns of IGST structure in respect of inter-State transactions and its compliance , structural anomalies etc.

I have written an article on ” Challenges of the GST ” discussing and highlighting all the aforesaid issues in details which has been published in the second fortnightly issue of Sept.16 of VAT LAW JOURNAL .

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