There is a saying in Hindi which, roughly translated, means hit the snake with a stick in such a way that the ‘snake dies but the stick does not break’. A similar situation is being faced by the administrators of indirect taxation in the country: how to raise revenues without making things more difficult for the tax payers. The government puts the average monthly GST collections in the last financial year at Rs.89,885 crore, way below the informal target of Rs.1 lakh crore.