Discuss the complexity of the tax system under Goods and Services Act 2014 (as amended) and hence the need to make adjustments including adjustments on account of the following:
(a) Credit and debit notes
(b) Unpaid debts
(c) Overdue debts
(d) Adjustments for a mixed supplier
(e) Longer period or annual adjustments
(f) Capital goods adjustments
(g) Adjustments for varying taxable use
Your discussion should include worked examples and citation of the authority, rules and regulation under which those adjustments are made, and the effect of those adjustments to the final GST liability of the taxable person.