https://www.taxtmi.com/article/detailed?id=16788 Goods and Services Tax is presented as a unified destination-based indirect tax reform that replaced multiple Central and State levies and evolved through cooperative federalism under the GST Council. The article identifies early difficulties in return architecture, GST Network functionality, Input Tax Credit disputes, Rule 86A blocking, transitional credit claims, refund delays, classification issues, enforcement powers, and the delayed GST Appellate Tribunal, while emphasising fairness, proportionality, natural justice, and the rule of law in tax administration. en-us Mon, 29 Jun 2026 09:34:25 +0530 Mon, 29 Jun 2026 09:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16788 Goods and Services Tax is presented as a unified destination-based indirect tax reform that replaced multiple Central and State levies and evolved through cooperative federalism under the GST Council. The article identifies early difficulties in return architecture, GST Network functionality, Input Tax Credit disputes, Rule 86A blocking, transitional credit claims, refund delays, classification issues, enforcement powers, and the delayed GST Appellate Tribunal, while emphasising fairness, proportionality, natural justice, and the rule of law in tax administration. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:34:25 +0530 https://www.taxtmi.com/article/detailed?id=16788