GST Articles
Constitutional amendment on GST
ATTEMPT TO DECODE THE 122ND CONSTITUTIONAL AMENDMENT BILL (GOODS AND SERVICE TAX)BACKGROUNDBefore going into the depth of Constitution of India and its amendments we have to first understand why it needs to be amended to bring the GST Law. The GST La
All about GST - What, When and How
The introduction of GST is being seen as second major tax reform after 1991. GST is in the limelight again and everyone wants to have a talk about it. Under this article, I have tried to summate basics of GST. Have a good read. What is GST? GST is th
Why GST?
Presently the tax structure of India is very complex and Central and State both are charging taxes on goods. Although tax credit mechanism is in place but that too needs to be rationalized. Central is also imposing taxes on services. Lookin
GST- The upcoming tax reform
ConceptGST or Goods and Service Tax is an indirect tax levied on value addition done on goods and services. It shall replace all other kinds of indirect taxes levied at central or state level like excise, customs, VAT etc.
Towards GST - 122 nd Constitutional Amendment Bill - An analysis
By CA Pritam MahureThe 122nd Constitutional Amendment Bill (hereafter referred as CAB) was introduced in Parliament on 19th Dec,2014. In the past, to amend the Constitution, 115th CAB was introduced by the UPA Government in March 2011. However, this
Goods & Service Tax via Dual GST & GST Council Era - Part I
Goods & Service Tax (GST) is a regime of Uniform Tax. A regime in which multiple indirect taxes will be the talk of past and indirect taxes will be subsumed in GST. A. Taxes to be Subsumed in GST The following taxes will be subsumed under GST :
Proposed GST- The Game Changer for professionals- Opportunity
GST is a consumption based levy. Destination principle would be applicable in normal course of business to business [B2B] other than for few services and business to consumer.[ B2C] GST is proposed to be in place by April 2016- maybe a bit optimitsti
Facilitating GST Law - An Analysis
The GST Constitution Amendment Bill, (No. 192 of 2014) Facilitating GST Law (An Analysis) One of the major Indirect tax reforms that the country is now on road to witness is the incarnation of a single GST law instead of multipl
Effect of GST on real estate developer
Effect of GST verses VAT, Service tax, CST & Excise duty on Real Estate Developer:-It is a great news that the GST has been tabled in our parliament but as per my analysis this is a not a good news for the public and the developer, when it comes
Salient features of GST Constitutional Amendment Bill
Seeking to create a seamless and common market for Goods and Services across the Country, Finance Minister Mr. Arun Jaitley presented the Constitution (122nd Amendment) Bill, 2014 on Goods and Services Tax (GST) in Lok Sabha on Friday,
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