After waiting for more than decade, India has been brought under a unified tax structure - a feat remarkable in such a diverse country where states, more often than not, fight with the centre on issues of federalism. GST will ensure smooth flow of goods between states which were so far subjected to a slew of taxes often holding up trucks and containers ferrying goods causing inordinate delay. While the industry has lauded the single-most biggest tax reform this country has ever undertaken, however, for small traders, service providers who have little or no knowledge of the computer system, confusion is the buzzword. From making extra provision for filing returns to different tax slabs for same goods of different value small manufacturers, business owners are an anxious lot. Will genuine mistakes lead to harassment? What happens if there is problem with the software? Will they end up paying for what is not their fault?

For consumers, the question that is on everybody's lip is that whether companies, whole sellers, retailers will be lenient enough to pass on the benefit or will they end up bearing the burden of the tax? All we need to do is wait and watch to see how the implementation unfolds in the coming months.