DD Goyal, Member, CII National Committee on Taxation and Executive Advisor Finance, Maruti Suzuki India Limited, on the completion of 5 years of GST, recounts how the introduction of the new tax regime led to the revamp of the entire indirect tax structure of India.

How did the introduction of a simplified tax regime, automation of tax compliances and the introduction of e-invoicing/e-way facility promote ease of doing business across sectors? How did GST emerge as a key enabler and simplify the indirect tax system, while ending the complexities the industry had been dealing with?

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