“Everything that can go wrong has gone wrong,” said Gyanendra Kalita, who manages the Guwahati branch of the Assam government’s flagship Pragjyotika Emporium, a chain of handicrafts retail outlets. He was referring to the impact of the Goods and Services Tax on the emporium’s business. Introduced on July 1, the new tax incorporates all levies previously charged by the Centre and states on businesses. It was meant to simplify the process of filing returns, especially for businesses operating across states that levied different taxes. But three months on, many businesses, particularly small and medium-sized ones, are struggling with the transition to the new regime. For some, like Assam’s indigenous bamboo and cane handicrafts industry, the pinch has been severe. Dhiraj Thakuria, managing director of the North Eastern Handicrafts and Handloom Development Corporation, a Central government enterprise to promote indigenous crafts in the region, said sales had plummeted by over 50% s...