Tax administration at the state level in India will be provided with a common value added tax (VAT) form, procedures and tariff codes which can help uniformity and standardisation in the VAT structure. Indian Government is also working on an e-Governance framework for VAT administration. An e-Governance framework for VAT administration, which facilitates e-Filing and online payments, is also been worked upon. The project, to be implemented by the National Institute for Smart Government, NASSCOM and Government of India, would aim at introducing e-Payment and an e-Filing system for VAT on the lines of Central Sales Tax. The uniformed national level VAT structure will help major companies in India with businesses across states. Lack of uniformity and lack of information leads to high transaction costs accrued by the Indian industries. Since there are too many forms to be filled by companies situated in various states, even much of the benefits in uniformity of VAT structure are lost due to that. Hence, both uniformity and computerisation would help in tracking and checking evasion. 
