I would like to share my opinion , with a bit of experience in vat in a developing afrcian nation,that it will lead to large scale suppression of turnover i.e. output tax in the vast unorganised sector of indian economy, like firms, individuals etc.
typically, there will not be much of an abuse in claiming input credit, since the docs are totally linked.
this is my perception, which may or may not be shared by bureaucrats.
