GST, which promises to be an ambitious tax reform, may not ease the compliance burden or improve the ease of doing business claim industry sources. They point at provisions in the final draft of the GST law to get reluctant states on board. Revision of GST orders for three years, permitting officials to check vehicles in transit, levy of up to 2 per cent tax collected at source on e-commerce marketplaces and the requirement of service providers to register in every state, the sources point out, are provisions in the draft law that may not ease the compliance burden or the ease the prospect of doing business after all. Some of the provisions, he claim, were included upon the insistence of states, and despite severe opposition from industry. Many provisions in the draft GST law approved by the GST council may end up increasing compliance burden and bring back inspector raj. Industry sources claim that the GST law retains provisions present in the value added tax (VAT) where-in the taxmen can revise orders for three years. These powers will mean cases drag on for a long time, they add. The provision would also allow tax authorities to check vehicles in transit. Though transporters will be issued one single e-permit electronically by the goods and services tax network, the clause is said to permit vehicle checks at the toll post.