GST@ 8: Input tax credit — industry concerns, blocked credit issues and the road ahead
While digitisation and especially IMS will energise the ITC framework, interpretational issues continue to mar…
GST@ 8: Reimagining GST returns — moving from compliance to facilitation
On July 1, 2017, India marked a historic shift in its indirect tax landscape with…
GST@8: Is it time to do away with the 12% slab
Eliminating the 12% slab could deliver several tangible benefits. For one, it would reduce ambiguity…
GST@8: A journey reshaping India’s indirect tax system
As the GST system matures, the next phase must focus on refinement—simplifying compliance, harmonising enforcement,…