Almost all right from medical shops to big ones are offering Zero tax on cash payments to the customers and charge GST only on digital transactions Card Payments.
So this encourages people to do more of cash transactions to escape from taxes. Some commercial establishments have even made some changes tactically to their software to give a printed bill in the customers hand but the transactions will not be saved in their database. In such cases, they are charge GST from the customers but the government is cheated . In wholesale markets, the losses have crossed crores each day. Looks like GST may also end up as a utter failure for the government just like the Demonetization.