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GST Regime: Key Changes Explained by Amita Sinwar is a document available to read on EtoBox.

What is GST Regime: Key Changes Explained about?

1. The document provides a comparative analysis of key aspects under the current indirect tax regime and proposed GST regime based on the model GST law. 2. Some key differences noted include allowing full input tax credit for capital goods in the first year under GST, restricting input tax credit availability to business purposes only, and increasing the time limit for refund applications to 2 years under GST. 3. Determining the accurate time of supply of goods and services is highlighted as a potentia

Author

Amita Sinwar

Language

EN