The Goods and Services Tax (GST) has been heralded as India's biggest reform since the 1991 liberalisation but one aspect of it has made certain small businesses nervous. Given that it will be virtually impossible to escape the tax net once the new levy is implemented, will this make them fair game for authorities investigating evasion in previous years? That fear is pushing many to make use of the government's black money window that closes at the end of the month. Prime Minister Narendra Modi, in fact, pointed to abuse of the current system in his Lok Sabha speech on GST. "We all know how the system of kacha bill and pakka (fake and real) bills operate. But GST will bring an end to the fake bills as traders will provide the real bills and accounts so that they benefit (in getting input tax credit)," Modi had said on August 8. All businesses — manufacturers, distributors, retailers — will have to register on the GST network. The levy is expected to be in plac