Despite its advantages, the implementation of GST has faced several challenges. One significant issue has been the technological infrastructure required to support the GST system, which has sometimes been inadequate, leading to difficulties in filing returns and processing payments. Additionally, there has been confusion regarding the classification of goods and services, resulting in disputes over tax rates. The transition from the previous tax regime to GST also posed challenges for businesses, particularly in terms of adapting to new compliance requirements and understanding the implications of the new tax structure. Furthermore, the need for continuous training and education for taxpayers and tax officials remains crucial to ensure the effective functioning of the GST system.