Promise: Digital India
Reality: GST, MCA, TDS & IT Portal
Promise: Ease of Doing Business
Reality: Late Fees, Interest & Penalty
Promise: Seamless ITC Credit
Reality: S.16(4), R.36(4), R.86A, R.86B, GSTR-2A & GSTR-2B
Promise: 14% GST Revenue Growth to States
Reality: Loan from Banks
Promise: Reduction of Compliances
Reality: Time Reduced for Filing Return & Levying Penalty U/s 234F