By Smita Singh Since its inception, GST has replaced a complex maze of indirect taxes with a dynamic approach leading to a regime of One Nation One Tax Data to streamline the processes, easing out of tax compliance. Through the six years of its introduction, the steady move towards a ‘Digital India’ has been pathbreaking. Revenue collection in April 2023 marked a historic achievement as it reached an all-time high of INR 1.87 lakh crore. This mounting curve of GST revenue, along with the expanded usage of e-way bills, is...