Cash reward system envisaged to incentivise customers to seek invoice.
Simplified return with features like SMS based filing for nil return and improved input tax credit flow to be implemented from 1st April, 2020 as a pilot run.
Dynamic QR-code capturing GST parameters proposed for consumer invoices.
Electronic invoice to capture critical information in a centralized system to be implemented in a phased manner.
Aadhaar based verification of taxpayers being introduced to weed out dummy or non-existent units.
GST rate structure being deliberated to address inverted duty structure.
