31. The GST Council can recommend measures to promote:
a) Uniformity in the GST law
b) Simplicity in compliance procedures
c) Taxpayer education and awareness
d) All of the above
32. The GST Council can recommend measures to promote the use of technology for:
a) GST registration
b) Return filing
c) Payment of taxes
d) All of the above
33. The GST Council can recommend measures to address the issues faced by:
a) Startups
b) MSMEs (Micro, Small, and Medium Enterprises)
c) Export-oriented industries
d) All of the above
34. The GST Council can recommend measures to prevent:
a) Tax cascading
b) Tax avoidance
c) Double taxation
d) All of the above
35. The GST Council can recommend measures to facilitate the seamless transfer of input tax credits among:
a) Central Government and State Governments
b) Taxpayers and GST authorities
c) Different states
d) All of the above
