Revenue Secretary, Dr. Hasmukh Adhia today busted certain common misconceptions and myths about new indirect tax regime GST. Busting the myth that GST rates are higher than VAT, Mr Adhia said, it appears higher because excise duty and other taxes which were invisible earlier are now subsumed in GST and so visible now. He reiterated that businesses can continue to do business under GST with provisional ID number and businesses need not wait for Goods and Services Taxpayer identification number (GSTIN). He said, businesses need not generate all invoices on computer only but it can be generated manually also.On the myth that businesses which were earlier exempt will immediately need new registration before starting business now, he said, they can continue doing business and get registered within 30 days. He said, small retailers need not file invoice wise details in their return forms and retailers will have to just file one return form as the two other forms will be auto. On the myth that internet is needed all the time to do business under GST, he said, the reality is internet would be needed only while filing monthly return of GST.