The introduction of the NATAR by the government only solves the issue of the assessee on the surface. However, the real issue of having an efficacious appellate remedy against the orders of the AAR still eludes the taxpayers.

Since the GST law provides a commissioner the power to arrest a person in case he has reasons to believe that the tax evasion is likely to be more than Rs 5 crore without waiting for the final determination of the tax liability.

Electronic invoice, or e-invoice, has been envisaged by the revenue department to mainly curb goods and services tax evasion.

The focus of the income tax department is on tightening the compliance, automation of processes and elevated use of technology, to eliminate opportunities to evade taxes and give efficiency to the government in terms of collection of taxes. And the honest taxpayers may benefit from the lowering of taxes.

It will allow users to use functionality such as drop down menus, invoice upload, upload of purchase register for matching with system created inward supplies

Setting up of a national bench of AAAR would help bring certainty in the GST era as divergent rulings by AARs leave the industry flummoxed about the tax implication of a particular business decision

The centralised authority as an appellate body will only take up cases wherein the Authority for Advance Ruling (AAR) of two states have passed divergent orders.

A major chunk of disputes fall in two areas - advance ruling and anti-profiteering orders

Even after one year of implementation of the Goods and Services Tax (GST), six states and union territory of Puducherry are yet to set up the Appellate Authority for Advance Ruling.