evidence: As of January 2023, the number of entities liable to pay the goods and services tax in India under the "normal taxpayer" category consisted of more than 12.2 million taxpayers. Overall, there were over 14 million registered GST taxpayers during this time. The GST was introduced by the Indian government on July 1, 2017, as a singular indirect tax on the supply of goods and services, which replaced most of the existing indirect taxes levied in the country. [...] Ministry of Finance (India) (GST), Total number of active GST taxpayers in India as of June 2023, by type (in1,000s) Statista, https://www.statista.com/statistics/1225885/number-of-taxpayers-india/ (last visited October 09, 2024) Total number of active GST taxpayers in India as of June 2023, by type (in1,000s) [Graph], Ministry of Finance (India) (GST), July 7, 2023. [Online]. Available: https://www.statista.com/statistics/1225885/number-of-taxpayers-india/