1. GERS is a terrible advert for the Union.

2. GERS was designed to make Scotland and non-tory political parties look bad.

3. The target deficit of an independent country is not zero.

4. GERS has no bearing on the finances of an independent Scotland.

5. An independent Scotland would not run its finances the same way as the UK does.

6. GERS takes no account of Brexit.
https://wingsoverscotland.com/the-six-key-facts-about-gers-2018-edition/

"It is time the Scottish government invested in better national income accounting for the country, which I contend is possible. GERS is not a basis for forecasting Scotland's future, and one of the weaknesses of the Growth Commission is that it presumes that it is when that is a wholly inappropriate assumption to make. There is a duty to identify what really happens in Scotland so that there can be informed debate on the country's future. GERS does not do that. It's time to have the right data, and GERS is not it." Professor Richard Murphy.
http://www.taxresearch.org.uk/Blog/2018/08/22/gers-really-is-crap/

"If the GERS figures show us anything it is that control over Scotland’s economy by the UK Government is not working to our advantage. Scotland is a successful exporting country, punching way above its weight with a highly skilled and educated population. Tinkering about with some areas of taxation will not build a strong Scottish economy. Only with full control over our own decisions will that be achieved – building an economy that suits the distinct needs of a resource rich nation."
https://theorkneynews.scot/2018/08/23/scotlands-economy-gersday/

https://thoughtcontrolscotland.com/2018/08/22/get-ready-to-scoff-at-gers/