Implementation of the Goods and Services Tax, and bridging the large infrastructure deficit are difficult tasks before the Indian government, Moody's Investors Service said today.In a report, Moody's said a history of double-digit inflation, elevated government debt, weak infrastructure and a complex regulatory regime have constrained India's credit profile.On a more positive, Moody's noted that easing of constraints on investment, and the Reserve Bank's inflation targeting and ongoing efforts to clean up bank balance sheets could propel growth. Moody's has a 'positive' outlook on its 'Baa3' rating on India. Moody's said its positive outlook on the country's rating is based on its expectation of continued but gradual policy efforts to reduce the sovereign risks posed by high fiscal deficits, volatile inflation, and weak bank balance sheets. Moody's noted that the government is also working on steps to modernise the country's infrastructure and is looking for avenues to fund development.