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Can I read GST Levy and Collection Overview on EtoBox?
GST Levy and Collection Overview by Prasanna Kumar is a document available to read on EtoBox.
What is GST Levy and Collection Overview about?
GST is a major indirect tax reform in India that consolidates multiple taxes into a single tax applicable on supply of goods and services. Key aspects of GST include: 1) It is governed by the Constitution (101st Amendment) Act, which empowers both central and state governments to levy GST. 2) There are four acts - CGST, SGST/UTGST, IGST, and GST Compensation Cess. CGST and SGST/UTGST apply to intra-state supplies, while IGST applies to inter-state supplies. 3) GST follows a dual model with the center an
- Author
- Prasanna Kumar
- Language
- EN