“To promote ease of doing business, it is essential to alleviate tax pressure and compliance, whether it is company law, income tax, or GST. Currently, GST notices are issued nationwide by just seeing them in the portal and without any application of mind. The IATA president already mentioned in the public domain that foreign carriers may quit India due to tax (GST) issues. As GST is a relatively new law, it is suggested that no penalties be imposed for the initial three years of the new business, allowing citizens sufficient time to comprehend the law. Notably, the World Bank has acknowledged GST as the most complex law globally. We also must understand that due to COVID-19 for almost 3 years, it is important to consider that period with relaxation while doing tax assessments. Within TDS, streamlining more than 36 rates is necessary to improve the business environment. Also, it is imperative to support MSMEs by considering a 20% increase in the GST threshold limit for services (from 20 lakhs) and goods (from 40 lakhs), factoring in inflation. The company law department is imposing high penalties. However, the site doesn’t work many times. Already, GST collection crosses 2 lac crore monthly. The GST department will be collecting more and more revenue, and with the help of advanced technology, notices are issued. It is high time that aviation turbine fuel is bought under GST to create a level playing field between Indian carriers and foreign carriers who have the option to fill up their aircraft with cheaper ATF from outside the country.”