About this document

FISME by Pragya Singh Baghel is a document available to read on EtoBox.

The document summarizes key challenges faced by MSMEs under the GST regime in India. It discusses structural issues with multiple tax slabs, restrictions on input tax credit, and procedural issues related to tax returns and registrations. Specific problems are highlighted around reversal of input tax credit, tax on advances, maintaining separate accounts, and the 28% tax rate on some capital goods. Suggestions are provided around streamlining tax slabs, relaxing input tax credit rules, reducing return filin

Author

Pragya Singh Baghel

Language

EN