The Goods and Services Tax (GST) is basically an indirect tax in India on the supply of goods and services. Whenever the monthly GST collections cross Rs 1 lakh crore, there is a cheer in the atmosphere. Despite the blow to the economy on account of COVID-19, the collections for the months of October and November 2020 crossed the Rs 1 lakh crore mark – a development laudable and praiseworthy.