It is true that the traders particularly from small business category are facing hardships in submitting tax returns as they are new to this GST tax system. The government could have given more time before it implemented GST after being enacted in the Parliament. 

GST would have been more successful had the government run workshops, before implementation, for traders and businessmen in all states for giving full details about GST and taking their opinion for smooth implementation thereafter.

A new born baby cannot walk on the day of its birth. Initially, it tries to crawl on the floor. After becoming a toddler it tries to walk with the help of parents and by pushing a wheeled toy. It will take some time before the child can walk on its own.

We have just moved from multiple tax regime to single tax regime and we should give the government at least one year's time for fine tuning of the new GST system and for the removal of any hiccups and bottlenecks in the initial stage of implementation.

It will take some time for traders to adjust and acclimatize to the new tax system. They will learn the intricacies of GST and submitting tax returns in due course of time. Once the trades get accustomed to GST, they will begin to feel it is more convenient and less burdensome than the previous tax system. One must not forget the fact that GST came into force only after being passed by the Parliament and state assemblies run by different parties.

No new system in the world can be implemented with 100 per cent perfection from day one itself. One country, one tax is far better than multiple taxes with different slab rates in different states.