The Government has reiterated its commitment to introduce new returns and e-invoicing system from April 2020 in continuation of its efforts to simplify and ease the GST compliance framework. Several sectors, including Auto, Petroleum and Healthcare, had demanded revisiting the GST regime applicable to them both in terms of rate as well as input credit blockage. Unfortunately, no actions were seen and the primary reason could be revenue shortfalls and sensitivities around imposing any taxes on essential services. There were also expectations that certain important clarifications or notifications would be announced on place of supply in case of "intermediary services", clarity on input credit eligibility in terms of what activities qualify the "use in business" criteria over the credit restrictions prescribed, etc. However, the budget did not address these issues, thus giving room to the revenue authorities to adopt alternative interpretations which result in unwanted litigation. The Government has indeed widened the ambit of penal provisions by making fraudulent availment of Input Tax Credit (ITC) a cognizable and non-bailable offence. Further, the penal provisions have been extended to beneficiary of passing on or availing fraudulent ITC similar to a person who commits such specified offences. Further, with an intent to create an appropriate balance to benefit both industry and government, the Government has delinked the date of invoice from the date of debit note which means that the date of debit note shall be considered stand alone for claiming ITC which was a common demand of taxpayers. However, the government could have also considered introducing certain clarificatory amendments in the GST laws as well as announced some long term thought on widening the GST base making it more and more inclusive. These could have certainly helped revive more confidence and trust in the minds of taxpayers. To sum up, some positives did come out of the budgets which were forward looking; however, there is still a long way to go before the taxpayers feel comfortable with the GST regime.