Indian taxpayers typically wait till the last moment to file their tax returns. This habit is expected to linger in the regime of the goods and services tax (GST), which would be rolled out on the goods and services tax network (GSTN) throughout the country.  The GSTN anticipated this last-minute rush and designed its system to withstand a massive surge in transactions in the last few days. “We have designed the system in a such a way that almost 50 per cent of the registered taxpayers with the GSTN can upload their files (invoices) concurrently in the last few ...