Since the Rajya Sabha okayed the constitutional amendment for anational goods and services tax ( GST), businesses have been trying to understand the looming change to the indirect tax structure. That they have much to learn was shown at a GST training seminar hosted by Punebased Pritam Mahure, a chartered accountant, at the Confederation of Indian Industry in Gurgaon on Friday. Participants voiced common concerns about the openended nature of the model law and its increased compliancebased requirements. Features such as the importance of correctly categorising inter- state and intra- state transactions, requiring tax payouts under separate heads, are being seen as hard to determine. The threat of jail associated with the making of mistakes, if the discrepancies exceed ? 25 lakh, alongside the lack of a showcause notice- based structure, add to the apprehension. Pratik Shah, partner, SKP Business Consulting LLP, says the inclusion of provisions relating to arrest and prosecuti