The month of April is a month of various Jayanti. The month of “April” is also a beginning of New Financial Year. I wish every member of our association and readers of this journal a Happy Festive Season and Happy Financial Year. When the then President Pranab Mukherjee rang the bell for revolutionary change in the tax structure in the country in the presence of Prime Minister Narendra Modi in the joint session of Parliament on midnight of 30 June-01 July 2017, it was believed that thousands of tax officials associated with the indirect tax system would lose sleep. Also, with the implementation of the GST system, businessmen will get freedom from the era of red tape and will get a smooth and economical system, and their tax burden will be reduced. But despite nearly eight years of implementation of the GST system, traders and businessmen are seen to be upset and agitated by the changes happening every month in the GST Act/rules and the behavior o.......