Clubbing Taxes: the biggest challenging feature of GST is to club all the indirect taxes into one umbrella, which is the most difficult part of GST.
Framework for Tax Disputes: proper framework of laws and their procedure is required to be maintained so as to avoid any disputes and confusion among the Individuals.
Training to Tax Administrative staff: the GST is different from the other tax system in India. Thus it requires proper training for the Tax department for the proper implementation.