With each passing year, Goods and Services Tax (GST) law is trying to stabilize. Remarkably, GST collection for the last Financial Year i.e. 1st April 2022 to 31st March 2023 has touched the new height of INR 18 Lakhs Crores. Notably, the total collection for the Financial Year 2022-2023 is INR 18,07,679 Crores. Looking at the