https://www.taxtmi.com/article/detailed?id=16908 The article proposes GST reforms to reduce litigation, duplication, and compliance burdens. It recommends deleting section 17(5)(d) retrospectively because denial of input tax credit for construction-related goods increases building costs and creates administrative disputes. It also proposes higher registration thresholds for services and goods, elimination of concurrent jurisdiction to prevent duplicate investigations, enhanced training and senior-level scrutiny of orders quashed by higher forums, and departmental accountability for serious errors. Finally, it criticises 200% transportation penalties for minor procedural lapses and advocates a more proportionate enforcement approach. en-us Mon, 13 Jul 2026 09:20:11 +0530 Mon, 13 Jul 2026 14:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16908 The article proposes GST reforms to reduce litigation, duplication, and compliance burdens. It recommends deleting section 17(5)(d) retrospectively because denial of input tax credit for construction-related goods increases building costs and creates administrative disputes. It also proposes higher registration thresholds for services and goods, elimination of concurrent jurisdiction to prevent duplicate investigations, enhanced training and senior-level scrutiny of orders quashed by higher forums, and departmental accountability for serious errors. Finally, it criticises 200% transportation penalties for minor procedural lapses and advocates a more proportionate enforcement approach. Articles Goods and Services Tax - GST Mon, 13 Jul 2026 09:20:11 +0530 https://www.taxtmi.com/article/detailed?id=16908