1. Make the filing process simpler: The filing process for GST can be made simpler by allowing taxpayers to file returns via a mobile app or website, allowing taxpayers to make corrections in their returns before filing, and providing a single window for filing.
2. Reduce the compliance burden: The compliance burden can be reduced by reducing the number of forms and documents required for GST filing, increasing the threshold for registration, and increasing the time period for filing returns.
3. Make the tax rate uniform: The tax rate should be made uniform throughout the country, so that all taxpayers are treated equally and there is no discrimination.
4. Make the tax structure flexible: The tax structure should be made more flexible so that taxpayers can easily adjust their filing requirements according to their needs.
5. Reduce the paperwork: The paperwork associated with GST should be reduced, so that taxpayers do not have to spend too much time on filling forms and documents.
6. Increase the awareness: The awareness about GST should be increased among the general public, so that more people understand the nuances of the GST and can take advantage of the benefits.
7. Introduce e-invoicing: E-invoicing should be introduced so that taxpayers can easily generate invoices and share them electronically.
8. Improve the IT infrastructure: The IT infrastructure should be improved so that taxpayers can easily access their data and file returns without any technical glitches.
9. Introduce GST refunds: GST refunds should be introduced so that taxpayers can easily claim refunds for the taxes they have paid.
10. Streamline the dispute resolution mechanism: The dispute resolution mechanism should be streamlined so that taxpayers can easily resolve their disputes without any delays.