36. The GST Council can recommend measures to facilitate the adoption of:
a) Digital invoicing
b) Electronic waybills
c) E-commerce provisions
d) All of the above
37. The GST Council can recommend measures to address the concerns of:
a) Consumers
b) Taxpayers
c) Businesses
d) All of the above
38. The GST Council can recommend measures to address the issues related to:
a) Input tax credit reconciliation
b) Anti-profiteering provisions
c) Audit and assessment procedures
d) All of the above
39. The GST Council can recommend measures to promote the adoption of:
a) Digital signatures
b) E-invoicing
c) Electronic payment methods
d) All of the above
40. The GST Council can recommend measures to promote the use of:
a) Artificial Intelligence (AI)
b) Data analytics
c) Blockchain technology
d) All of the above
