i have a suggestion to improve GST as we know if the business pay their GST returns they get input tax credit which encourages them to do so but the consumer who is end of this chain ultimately pays the tax but he is not getting benefit so i suggest that a small amount of the bill amount should be deposited in his pension account and consumer should be able to see how much amt is accumulated every time avails a goods or service with valid bill he will be encouraged to ask the bill