Union Budget 2022- Taxpayer’s woes and expectations in indirect taxes

Geetika Shrivastava – [2022] 134 taxmann.com 360 (Article)

Union Budget 2022 is going to be announced by the Hon’ble Finance Minister on 1st February, 2022. Like each year, while the policymakers have their own agenda, the taxpayers’ expectations are no less. With pandemic affecting the business at large, the taxpayers are expecting some tax reforming provisions to be introduced to provide them with a stable ecosystem which will help them in ease of doing business. In this article, the author has discussed her expectations from indirect tax perspective such as simplification of compliances, clarification on debatable issues to reduce litigation, relaxations on stringent requirements etc.

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